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TypeBare Act JurisdictionCentral Government

Finance Act, 1984 Section 23

Amendment of Section 194

~1 min read
https://sooperkanoon.com/act/46125

Bare act section · Research

About this section

Finance Act, 1984 Section 23 is part of Finance Act, 1984 - Amendment of Section 194. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194 of the Income-tax Act, for the first proviso, the following proviso shall be substituted with effect from the 1st day of June, 1984, namely :-

"Provided that no such deduction shall be made in the case of a shareholder, being an individual, who is resident in India, of a company in which the public are substantially interested, if -

(a) the dividend is paid by such company by an account payee cheque; and

(b) the amount of such dividend or, as the case may be, the aggregate of the amounts of such dividend distributed or paid or likely to be distributed or paid during the financial year by the company to the shareholder does not exceed one thousand rupees :".

Frequently asked questions

What does Finance Act, 1984 Section 23 provide?

Section Section 23 of the Finance Act, 1984 (Amendment of Section 194) is reproduced on this page as part of the Finance Act, 1984. 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, 1984 Section 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1984 Section 23. 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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