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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 39

Amendment of Section 194c

~1 min read
https://sooperkanoon.com/act/440640

Bare act section · Research

About this section

Finance Act 1994 Section 39 is part of Finance Act 1994 - Amendment of Section 194c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194C of the Income-tax Act, the Explanation occurring below sub-section (2) shall be renumbered as Explanation II, and before Explanation II as so renumbered, the following Explanation shall be inserted, with effect from the 1st day, of June, 1994, namely :-

'Explanation I : For the purposes of sub-section (2), the expression "contractor" shall also include a contractor who is carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and the Government of a foreign State or a foreign enterprise or any association or body established outside India.'.

Frequently asked questions

What does Finance Act 1994 Section 39 provide?

Section Section 39 of the Finance Act 1994 (Amendment of Section 194c) is reproduced on this page as part of the Finance Act 1994. 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 1994 Section 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 39. 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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