Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 37

Amendment of Section 153(B)

~1 min read
https://sooperkanoon.com/act/48725

Bare act section · Research

About this section

Finance Act 2008 Section 37 is part of Finance Act 2008 - Amendment of Section 153(B). 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.

Section Text

In section 153B of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 2003,--

(i) in clause (a), for the word, figures and letter section 153A, the words, brackets, figures and letter sub-section (1) of section 153A shall be substituted and shall be deemed to have been substituted;

(ii) in the Explanation,--

(A) after clause (vi) and before the words shall be excluded, the following clause shall be inserted and shall be deemed to have been inserted, namely:--

(vii) the period commencing from the date of annulment of a proceeding or order of assessment or reassessment referred to in sub-section (2) of section 153A till the date of the receipt of the order setting aside the order of such annulment, by the Commissioner,;

(B) in the proviso, for the words, brackets and letters clause (a) or clause (b) of this section, the words, brackets and letters clause (a) or clause (b) of this sub-section shall be substituted and shall be deemed to have been substituted.

Frequently asked questions

What does Finance Act 2008 Section 37 provide?

Section Section 37 of the Finance Act 2008 (Amendment of Section 153(B)) 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 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 37. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial