Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2004 Section 153

In

~1 min read
https://sooperkanoon.com/act/454516

Bare act section · Research

About this section

Finance (No.2) Act, 2004 Section 153 is part of Finance (No.2) Act, 2004 - In. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

SECTION 35: Amendment of S.153 of the Income Tax Act, 1961), in

Explanation 1, with effect from the 1st day of October, 2004,--

(a) in clause (v), for the words "that section,", the words "that section, or" shall be substituted;

(b) after clause (v) and before the words "shall be excluded", the following clauses shall be inserted, namely;-- "(vi) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner under sub-section (3) of section 245R, or (vii) the period commencing from the date on which an application is made before the Authority for Advance Rulings under sub-section (1) of section 245Q and ending with the date on which the advance ruling pronounced by it is received by the Commissioner under sub-section (7) of section 245R,"

Frequently asked questions

What does Finance (No.2) Act, 2004 Section 153 provide?

Section Section 153 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 153?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2004 Section 153. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales