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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 35

Amendment of Section 115jaa

~1 min read
https://sooperkanoon.com/act/41969

Bare act section · Research

About this section

Finance Act 2005 Section 35 is part of Finance Act 2005 - Amendment of Section 115jaa. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115JAA of the Income-tax Act, with effect from the 1st day of April, 2006,--

(a) after sub-section (1), the following sub-section shall be inserted, namely:--

"(1A) Where any amount of tax is paid under sub-section (1) of section 115JB by an assessee, being a company for the assessment year commencing on the 1st day of April, 2006 and any subsequent assessment year, then, credit in respect of tax so paid shall be allowed to him in accordance with the provisions of this section.";

(b) in sub-section (2), for the words, brackets, figures and letters "under sub-section (1) of section 115JA", the words, brackets, figures and letters "under sub-section (1) of section 115JA or under sub-section (1) of section 115JB, as the case may be," shall be substituted.

Frequently asked questions

What does Finance Act 2005 Section 35 provide?

Section Section 35 of the Finance Act 2005 (Amendment of Section 115jaa) is reproduced on this page as part of the Finance Act 2005. 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 2005 Section 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 35. 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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