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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 13

AMENDMENT OF SECTION 44-AE -InSection 44-AE of the Income Tax Act-,

~1 min read
https://sooperkanoon.com/act/455121

Bare act section · Research

About this section

Finance Act, 1997 Section 13 is part of Finance Act, 1997 - AMENDMENT OF SECTION 44-AE -InSection 44-AE of the Income Tax Act-,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

i) in sub-section (3), the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1994, namely :- "Provided that where the assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section (1) subject to the conditions and limits specified in clause (b) ofSection 40.";

(ii) sub-section (6) shall be omitted.

Frequently asked questions

What does Finance Act, 1997 Section 13 provide?

Section Section 13 of the Finance Act, 1997 (AMENDMENT OF SECTION 44-AE -InSection 44-AE of the Income Tax Act-,) is reproduced on this page as part of the Finance Act, 1997. 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, 1997 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 13. 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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