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TypeBare Act JurisdictionCentral Government

Finance Act 2007 Section 72

Substitution of New Section for Section 248

~1 min read
https://sooperkanoon.com/act/443585

Bare act section · Research

About this section

Finance Act 2007 Section 72 is part of Finance Act 2007 - Substitution of New Section for Section 248. Read the section text below and explore Indian court judgments that cite it.

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Section Text

For section 248 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June, 2007, namely:--

"248. Appeal by a person denying liability to deduct tax in certain cases.--

Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the Central Government, claims that no tax was required to be deducted on such income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income.".

Frequently asked questions

What does Finance Act 2007 Section 72 provide?

Section Section 72 of the Finance Act 2007 (Substitution of New Section for Section 248) 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 72?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 72. 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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