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TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2004 Section 40

In

~1 min read
https://sooperkanoon.com/act/454492

Bare act section · Research

About this section

Finance (No.2) Act, 2004 Section 40 is part of Finance (No.2) Act, 2004 - In. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 11: Amendment of S.40 of the Income-tax Act, 1961) in clause (a), for sub-clause(i) the following shall be substituted, namely-

(i) any interest (not being interest on a loan issued for public subscription before the 1st day of April, 1938), royalty, fees for technical services or other sum chargeable under this Act, which is payable,--

(A) outside India; or (B) in India to a non-resident, not being a company or to a foreign company, on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of

Frequently asked questions

What does Finance (No.2) Act, 2004 Section 40 provide?

Section Section 40 of the Finance (No.2) Act, 2004 (In) is reproduced on this page as part of the Finance (No.2) Act, 2004. 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 (No.2) Act, 2004 Section 40?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2004 Section 40. 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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