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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 34

Amendment of Section 115-A: In Section 115-A of the Income Tax Act, in subsection

~1 min read
https://sooperkanoon.com/act/455501

Bare act section · Research

About this section

Finance Act, 2005 Section 34 is part of Finance Act, 2005 - Amendment of Section 115-A: In Section 115-A 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

1), in clause (b), with effect from the 1st day of April, 2006, (i) in sub-clause (A), for the words, figures and letters "agreement made after the 31st day of May, 1997", the words, figures and letters "agreement made after the 31st day of May, 1997 but before the 1st day of June, 2005" shall be substituted;

(ii) after sub-clause (A), the following sub-clause shall be inserted, namely: "(AA) the amount of income tax calculated on the income by way of royalty, if any, included in the total income, at the rate of ten per cent if such royalty is received in pursuance of an agreement made on or after the 1st day of June, 2005;";

(iii) in sub-clause (B). for the words, figures and letters "agreement made after the 31st day of May. 1997; and", the words, figures and letters "agreement made after the 31st day of May, 1997 but before the 1st day of June, 2005;" shall be substituted', (iv) after sub-clause (B), the following sub-clause shall be inserted, namely: "(BB) the amount of income tax calculated on the income by way of fees for technical services, if any, included in the total income, at the rate of ten per cent if such fees for technical services are received in pursuance of an agreement made on or after the 1st day of June. 2005; and".

Frequently asked questions

What does Finance Act, 2005 Section 34 provide?

Section Section 34 of the Finance Act, 2005 (Amendment of Section 115-A: In Section 115-A of the Income Tax Act, in subsection) is reproduced on this page as part of the Finance Act, 2005. 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, 2005 Section 34?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 34. 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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