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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 61

AMENDMENT OF SECTION 4 OF ACT 35 OF 1987 -InSection 4 of the Expenditure Tax Act, 1987-, in clause

~1 min read
https://sooperkanoon.com/act/455169

Bare act section · Research

About this section

Finance Act, 1997 Section 61 is part of Finance Act, 1997 - AMENDMENT OF SECTION 4 OF ACT 35 OF 1987 -InSection 4 of the Expenditure Tax Act, 1987-, in clause. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

a), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 1998, namely :- "Provided further that nothing in this clause shall apply in the case of a hotel referred to in clause (ii-a) of sub-section (5) ofSection 80-IA of the Income Tax Act, 1961 (43 of 1961)-during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008.".

Frequently asked questions

What does Finance Act, 1997 Section 61 provide?

Section Section 61 of the Finance Act, 1997 (AMENDMENT OF SECTION 4 OF ACT 35 OF 1987 -InSection 4 of the Expenditure Tax Act, 1987-, in clause) 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 61?

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