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TypeBare Act JurisdictionCentral Government

Finance Act, 2001 Section 30

AMENDMENT OF SECTION 49 InS.49 of the Income-tax Act-, after sub-section

~1 min read
https://sooperkanoon.com/act/455353

Bare act section · Research

About this section

Finance Act, 2001 Section 30 is part of Finance Act, 2001 - AMENDMENT OF SECTION 49 InS.49 of the Income-tax Act-, after sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

2A), the following sub-section shall be inserted, namely:" "(2AA) Where the capital gain arises from the transfer of the shares, debentures or warrants, the value of which has been taken into account while computing the value of perquisite under clause (2) ofsection 17-, the cost of acquisition of such shares, debentures or warrants shall be the value under that clause.".

Frequently asked questions

What does Finance Act, 2001 Section 30 provide?

Section Section 30 of the Finance Act, 2001 (AMENDMENT OF SECTION 49 InS.49 of the Income-tax Act-, after sub-section) is reproduced on this page as part of the Finance Act, 2001. 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, 2001 Section 30?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 Section 30. 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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