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TypeBare Act JurisdictionCentral Government Enacted2000

Finance Act, 2000 Section 3

AMENDMENT OF SECTION 2 InSection 2 of the Income Tax Act-,

~1 min read

https://sooperkanoon.com/act/455203

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About this section

Finance Act, 2000 Section 3 is part of Finance Act, 2000 - AMENDMENT OF SECTION 2 InSection 2 of the Income Tax Act-,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in clause (1-A), the

Explanation shall be numbered as

Explanation 1 thereof, and after

Explanation 1 as so numbered, the following

Explanation shall be inserted with effect from the 1 st day of April, 2001, namely :- "Explanation 2.-For the removal of doubts, it is hereby declared that income derived from any building or land referred to in sub-clause (c) arising from the use of such building or land for any purpose (including letting for residential purpose or for the purpose of any business or profession) other than agriculture falling under sub - clause (a) or sub-clause (b) shall not be agricultural income;";

(b) in clause (19-AA), in

Explanation 4, for the words, brackets and figures "the conditions specified in sub-clauses (i) to (vii) of this clause, to the extent applicable", the words "such conditions as may be notified in the Official Gazette, by the Central Government" shall be substituted.

Frequently asked questions

What does Finance Act, 2000 Section 3 provide?

Section Section 3 of the Finance Act, 2000 (AMENDMENT OF SECTION 2 InSection 2 of the Income Tax Act-,) is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 3?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 3. 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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