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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 47

Company cars: lower threshold for CO2 emissions figure

~1 min read
https://sooperkanoon.com/act/455849

Bare act section · Research

About this section

Finance Act, 2008 Section 47 is part of Finance Act, 2008 - Company cars: lower threshold for CO2 emissions figure. 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.

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Section Text

1) In section 139(4) of ITEPA 2003 (car with a CO2 emissions figure: the appropriate percentage), for the table substitute- Section 47 TABLE (2) In consequence of the amendment made by subsection (1), omit-

(a) in FA 2003, section 138(3), and (b) in FA 2006, section 59(6).

(3) The amendments made by this section have effect for the tax year 2008-09 and subsequent tax years.

Frequently asked questions

What does Finance Act, 2008 Section 47 provide?

Section Section 47 of the Finance Act, 2008 (Company cars: lower threshold for CO2 emissions figure) is reproduced on this page as part of the Finance Act, 2008. 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, 2008 Section 47?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 47. 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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