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TypeBare Act JurisdictionCentral Government

Finance Act 1997 Section 115Q

When Company Is Deemed To Be In Default. - If any principal officer of a domestic company and the company does not pay

~1 min read
https://sooperkanoon.com/act/440958

Bare act section · Research

About this section

Finance Act 1997 Section 115Q is part of Finance Act 1997 - When Company Is Deemed To Be In Default. - If any principal officer of a domestic company and the company does not pay. Read the section text below and explore Indian court judgments that cite it.

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Section Text

Explanation. - For the purposes of this Chapter, the expression "dividends" shall have the same meaning as is given to "dividend" in clause (22) of section 2 but shall not include sub-clause (e) thereof.' Section 41 - Amendment Of Section 132 In section 132 of the Income-tax Act, -

(a) in sub-section (8), for the words "Chief Commissioner or Commissioner", at both the places where they occur, the words "Chief Commissioner, Commissioner, Director-General or Director" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1996;

(b) in sub-section (10), for the words "Chief Commissioner or Commissioner", the words "Chief Commissioner, Commissioner, Director-General or Director" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October,

Frequently asked questions

What does Finance Act 1997 Section 115Q provide?

Section Section 115Q of the Finance Act 1997 (When Company Is Deemed To Be In Default. - If any principal officer of a domestic company and the company does not pay) is reproduced on this page as part of the Finance Act 1997. 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 1997 Section 115Q?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1997 Section 115Q. 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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