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TypeBare Act JurisdictionCentral Government

Finance Act, 2001 Section 97

AMENDMENT OF SECTION 17A Insection 17A of the Wealth-tax Act-, with effect from the 1st day of June, 2001,"

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https://sooperkanoon.com/act/455420

Bare act section · Research

About this section

Finance Act, 2001 Section 97 is part of Finance Act, 2001 - AMENDMENT OF SECTION 17A Insection 17A of the Wealth-tax Act-, with effect from the 1st day of June, 2001,". Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (2),"

(i) for the words "two years", the words "one year" shall be substituted ;

(ii) for the proviso, the following proviso shall be substituted, namely:" "Provided that where the notice under sub-section (1) ofsection 17-was served on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such assessment or reassessment may be made at any time up to the 31st day of March, 2002.";

(iii) the

Explanation shall be omitted;

(b) in sub-section (3),"

(i) for the words "two years", the words "one year" shall be substituted;

(ii) for the figures "23" at both the places where they occur, the figures and letter "23A" shall be substituted;

(iii) for the proviso, the following proviso shall be substituted, namely," "Provided that where the order undersection 23A-orsection 24 -is received by the Chief Commissioner or Commissioner or, as the case may be, the order undersection 25-is passed by the Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment may be made at any time up to the 31st day of March, 2002.".

Frequently asked questions

What does Finance Act, 2001 Section 97 provide?

Section Section 97 of the Finance Act, 2001 (AMENDMENT OF SECTION 17A Insection 17A of the Wealth-tax Act-, with effect from the 1st day of June, 2001,") 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 97?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2001 Section 97. 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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