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TypeBare Act JurisdictionCentral Government

Finance Act 2005 Section 56

Amendment of Section 244a

~1 min read
https://sooperkanoon.com/act/41990

Bare act section · Research

About this section

Finance Act 2005 Section 56 is part of Finance Act 2005 - Amendment of Section 244a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 244A of the Income-tax Act, with effect from the 1st day of April, 2006,--

(a) in sub-section (1), in clause (a),--

(i) for the words "out of any tax", the words, figures and letters "out of any tax paid under section 115WJ or" shall be substituted;

(ii) in the proviso, for the words "under sub-section", the words, brackets, figures and letters "under sub-section (1) of section 115WE or sub-section" shall be substituted;

(b) in sub-section (3), for the words "result of an order under", the words, brackets, figures and letters "result of an order under sub-section (3) of section 115WE or section 115WF or section 115WG or" shall be substituted;

(c) in sub-section (4), the following proviso shall be inserted, namely:--

"Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as if for the figures "1989", the figures "2006" had been substituted.".

Frequently asked questions

What does Finance Act 2005 Section 56 provide?

Section Section 56 of the Finance Act 2005 (Amendment of Section 244a) 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 56?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2005 Section 56. 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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