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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 45

AMENDMENT OF SECTION 172 -InSection 172 of the Income Tax Act-, after sub-section

~1 min read
https://sooperkanoon.com/act/455153

Bare act section · Research

About this section

Finance Act, 1997 Section 45 is part of Finance Act, 1997 - AMENDMENT OF SECTION 172 -InSection 172 of the Income Tax Act-, after sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

7), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1976, namely :- "(8) For the purposes of this section, the amount referred to in sub-section (2) shall include the amount paid or payable by way of demurrage charge or handling charge or any other amount of similar nature.".

Frequently asked questions

What does Finance Act, 1997 Section 45 provide?

Section Section 45 of the Finance Act, 1997 (AMENDMENT OF SECTION 172 -InSection 172 of the Income Tax Act-, after 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 45?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 45. 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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