Section Text
a) clause (iii-a) shall be omitted, (b) for clause (iv), the following clause shall be substituted, namely :- "(iv) any interest payable on any security of the Central Government or a State Government.".
Finance Act, 1997 Section 46
Bare act section · Research
About this section
Finance Act, 1997 Section 46 is part of Finance Act, 1997 - AMENDMENT OF SECTION 193 -InSection 193 of the Income Tax Act-, in the proviso, with effect from the the 1st day of. Read the section text below and explore Indian court judgments that cite it.
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Frequently asked questions
What does Finance Act, 1997 Section 46 provide?
Section Section 46 of the Finance Act, 1997 (AMENDMENT OF SECTION 193 -InSection 193 of the Income Tax Act-, in the proviso, with effect from the the 1st day of) 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.
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