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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 238

In Section 238 of the Income Tax Act, after subsection

~1 min read
https://sooperkanoon.com/act/455516

Bare act section · Research

About this section

Finance Act, 2005 Section 238 is part of Finance Act, 2005 - In Section 238 of the Income Tax Act, after subsection. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 54: Amendment of 1), the following sub-section shall be inserted with effect from the 1st day of April, 2006. namely: "(1-A) Where the value of fringe benefits provided or deemed to have been provided by one employer is included under any provisions of Chapter XII-H in the value of fringe benefits provided or deemed to have been provided by any other employer, the latter alone shall be entitled to a refund under this chapter in respect of such fringe benefits.".

Frequently asked questions

What does Finance Act, 2005 Section 238 provide?

Section Section 238 of the Finance Act, 2005 (In Section 238 of the Income Tax Act, after 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 238?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 238. 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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