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TypeBare Act JurisdictionCentral Government

Finance Act, 2010 Section 19

Amendment of Section 47a

~1 min read
https://sooperkanoon.com/act/441693

Bare act section · Research

About this section

Finance Act, 2010 Section 19 is part of Finance Act, 2010 - Amendment of Section 47a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 47A of the Income-tax Act, after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of April, 2011, namely:--

"(4) Where any of the conditions laid down in the proviso to clause (xiiib) of section 47 are not complied with, the amount of profits or gains arising from the transfer of such capital asset or intangible assets or share or shares not charged under section 45 by virtue of conditions laid down in the said proviso shall be deemed to be the profits and gains chargeable to tax of the successor limited liability partnership or the shareholder of the predecessor company, as the case may be, for the previous year in which the requirements of the said proviso are not complied with.".

Frequently asked questions

What does Finance Act, 2010 Section 19 provide?

Section Section 19 of the Finance Act, 2010 (Amendment of Section 47a) is reproduced on this page as part of the Finance Act, 2010. 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, 2010 Section 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2010 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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