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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 13

Amendment of Section 54ec

~1 min read
https://sooperkanoon.com/act/48568

Bare act section · Research

About this section

Finance Act, 2006 Section 13 is part of Finance Act, 2006 - Amendment of Section 54ec. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 54EC of the Income-tax Act, after sub-section (3), in the Explanation, for clause (b), the following clause shall be substituted, namely:--

'(b) "long-term specified asset" means any bond, redeemable after three years and issued on or after the 1st day of April, 2006,--

(i) by the National Highways Authority of India constituted under section 3 of the National Highways Authority of India Act, 1988(68 of 1988), and notified by the Central Government in the Official Gazette for the purposes of this section; or

(ii) by the Rural Electrification Corporation Limited, a company formed and registered under the Companies Act, 1956(1 of 1956), and notified by the Central Government in the Official Gazette for the purposes of this section.'.

Frequently asked questions

What does Finance Act, 2006 Section 13 provide?

Section Section 13 of the Finance Act, 2006 (Amendment of Section 54ec) is reproduced on this page as part of the Finance Act, 2006. 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, 2006 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 13. 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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