Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2007 Section 194H

In section 194H of the Income-tax Act, with effect from the 1st day of June, 2007,

~1 min read
https://sooperkanoon.com/act/455714

Bare act section · Research

About this section

Finance Act, 2007 Section 194H is part of Finance Act, 2007 - In section 194H of the Income-tax Act, with effect from the 1st day of June, 2007,. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

SECTION 55: Amendment of a) for the words "five per cent.", the words "ten per cent." shall be substituted; (b) alter the second proviso and before the Explanation, the following proviso shall be inserted, namely- "Provided also that no deduction shall be made under this section on any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees.".

Frequently asked questions

What does Finance Act, 2007 Section 194H provide?

Section Section 194H of the Finance Act, 2007 (In section 194H of the Income-tax Act, with effect from the 1st day of June, 2007,) is reproduced on this page as part of the Finance Act, 2007. 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, 2007 Section 194H?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2007 Section 194H. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales