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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 64

AMENDMENT OF SECTION 245-R In Section 245-R of the Income Tax Act, in subsection

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https://sooperkanoon.com/act/455263

Bare act section · Research

About this section

Finance Act, 2000 Section 64 is part of Finance Act, 2000 - AMENDMENT OF SECTION 245-R In Section 245-R of the Income Tax Act, in subsection. Read the section text below and explore Indian court judgments that cite it.

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Section Text

2), for the first proviso, the following proviso shall be substituted with effect from the 1st day of June, 2000, namely :- "Provided that the Authority shall not allow the application where the question raised in the application-

(i) is already pending before any income-tax authority or Appellate Tribunal [except in the case of a resident applicant falling in sub-clause (iii) of clause (b) of Section 245-N] or any court;

(ii) involves determination of fair market value of any property;

(iii) relates to a transaction or issue which is designed prima facie for the avoidance of income-tax [except in the case of a resident applicant falling in sub-clause (iii) of clause (b) of Section 245- N]:".

Frequently asked questions

What does Finance Act, 2000 Section 64 provide?

Section Section 64 of the Finance Act, 2000 (AMENDMENT OF SECTION 245-R In Section 245-R of the Income Tax Act, in subsection) 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 64?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 64. 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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