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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 57

Double taxation relief

~1 min read
https://sooperkanoon.com/act/455859

Bare act section · Research

About this section

Finance Act, 2008 Section 57 is part of Finance Act, 2008 - Double taxation relief. 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) Section 798 of ICTA (limits on foreign tax credit: trade income) is amended as follows.

(2) After subsection (1) insert- "(1A) The references in section 796 and this section to income in respect of which a credit for foreign tax is to be allowed are to be treated as referring only to income arising out of the transaction, arrangement or asset in connection with which the credit for foreign tax arises."

(3) In subsection (3), after "income" insert "in respect of which the credit is to be allowed".

(4) The amendments made by this section have effect in relation to a credit for foreign tax which relates to-

(a) a payment of foreign tax on or after 6 April 2008, or (b) income received on or after that date in respect of which foreign tax has been deducted at source.

Frequently asked questions

What does Finance Act, 2008 Section 57 provide?

Section Section 57 of the Finance Act, 2008 (Double taxation relief) 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 57?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 57. 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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