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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 53

AMENDMENT OF SECTION 271C -InSection 271-C of the Income Tax Act-, for sub- section

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https://sooperkanoon.com/act/455161

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About this section

Finance Act, 1997 Section 53 is part of Finance Act, 1997 - AMENDMENT OF SECTION 271C -InSection 271-C of the Income Tax Act-, for sub- section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), the following sub-section shall be substituted with effect from the 1st day of June, 1997, namely - "(1) If any person fails to-

(a) deduct the whole or any part of the tax as required by or under the provisions of Chapter XVII-B; or (b) pay the whole or any part of the tax as required by or under-

(i) sub-section (2) ofSection 115-0; or (ii) the second proviso toSection 194-B, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to deduct or pay as aforesaid.".

Frequently asked questions

What does Finance Act, 1997 Section 53 provide?

Section Section 53 of the Finance Act, 1997 (AMENDMENT OF SECTION 271C -InSection 271-C of the Income Tax Act-, for 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 53?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 53. 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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