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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 37

Amendment of Explanation to Chapter Xii-e

~1 min read
https://sooperkanoon.com/act/443550

Bare act section · Research

About this section

Finance Act 2007 Section 37 is part of Finance Act 2007 - Amendment of Explanation to Chapter Xii-e. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In Chapter XII-E of the Income-tax Act, after section 115T, in the Explanation, after clause (c), the following clauses shall be inserted, namely: --

'(d) "money market mutual fund" means a money market mutual fund as defined in sub-clause (p) of clause 2 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996;

(e) "liquid fund" means a scheme or plan of a mutual fund which is classified by the Securities and Exchange Board of India as a liquid fund in accordance with the guidelines issued by it in this behalf under the Securities and Exchange Board of India Act, 1992(15 of 1992) or regulations made thereunder.'.

Frequently asked questions

What does Finance Act 2007 Section 37 provide?

Section Section 37 of the Finance Act 2007 (Amendment of Explanation to Chapter Xii-e) is reproduced on this page as part of the Finance Act 2007. 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 2007 Section 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 37. 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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