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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 48

Van fuel benefit

~1 min read
https://sooperkanoon.com/act/455850

Bare act section · Research

About this section

Finance Act, 2008 Section 48 is part of Finance Act, 2008 - Van fuel benefit. 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 239(3) of ITEPA 2003 (exemption in respect of payments and benefits connected with taxable cars and vans subject to section 149), insert at the end "or section 160 (benefit of van fuel treated as earnings)."

(2) In section 269(2) of that Act (exemption in respect of non-cash vouchers and credit-tokens where benefits or money obtained in connection with taxable car or subject to section 149)-

(a) for ", but see section 149(3)" substitute "or van, but see section 149(3) or section 160(3)", and (b) after "earnings)" insert "or section 160 (benefit of van fuel treated as earnings)".

Frequently asked questions

What does Finance Act, 2008 Section 48 provide?

Section Section 48 of the Finance Act, 2008 (Van fuel benefit) 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 48?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 48. 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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