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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 15

Amendment of Section 33ac

~1 min read
https://sooperkanoon.com/act/41265

Bare act section · Research

About this section

Finance Act, 2000 Section 15 is part of Finance Act, 2000 - Amendment of Section 33ac. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 33AC of the Income-tax Act, in sub-section (1), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 2001, namely:-

'Provided further that for five assessment years commencing on or after the 1st day of April, 2001 and ending before the 1st day of April, 2006, the provisions of this sub-section shall have effect as if for the words "an amount not exceeding fifty per cent. of profits", the words "an amount not exceeding the profits" had been substituted.'.

Frequently asked questions

What does Finance Act, 2000 Section 15 provide?

Section Section 15 of the Finance Act, 2000 (Amendment of Section 33ac) is reproduced on this page as part of the Finance Act, 2000. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2000 Section 15?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 15. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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