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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 19

Amendment of Section 43

~1 min read
https://sooperkanoon.com/act/41269

Bare act section · Research

About this section

Finance Act, 2000 Section 19 is part of Finance Act, 2000 - Amendment of Section 43. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 43 of the Income-tax Act, in clause (6),-

(a) in Explanation 2A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted;

(b) in Explanation 2B,-

(i) for the words "value of the assets as appearing in the books of account", the words "written down value of the transferred assets as appearing in the books of account" shall be substituted;

(ii) the proviso shall be omitted.

Frequently asked questions

What does Finance Act, 2000 Section 19 provide?

Section Section 19 of the Finance Act, 2000 (Amendment of Section 43) 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 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 19. 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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