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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 43

AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, in sub-section

~1 min read
https://sooperkanoon.com/act/455151

Bare act section · Research

About this section

Finance Act, 1997 Section 43 is part of Finance Act, 1997 - AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, in sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), in clause (a), with effect from the 1st day of April, 1998-

(i) for the second proviso, the following proviso shall be substituted, namely :- "Provided further that an intimation shall be sent to the assessee whether or not any adjustment has been made under the first proviso and notwithstanding that no tax or interest is due from him;";

(ii) in the third proviso, the words "for any tax or interest due" shall be omitted.

Frequently asked questions

What does Finance Act, 1997 Section 43 provide?

Section Section 43 of the Finance Act, 1997 (AMENDMENT OF SECTION 143 -InSection 143 of the Income Tax Act-, in sub-section) 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 43?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 43. 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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