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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 41

Amendment of Section 191

~1 min read
https://sooperkanoon.com/act/48729

Bare act section · Research

About this section

Finance Act 2008 Section 41 is part of Finance Act 2008 - Amendment of Section 191. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 191 of the Income-tax Act, for the Explanation, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2003, namely:--

Explanation.For the removal of doubts, it is hereby declared that if any person, including the principal officer of a company,--

(a) who is required to deduct any sum in accordance with the provisions of this Act; or

(b) referred to in sub-section (1A) of section 192, being an employer,

does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as required by or under this Act, and where the assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-section (1) of section 201, in respect of such tax..

Frequently asked questions

What does Finance Act 2008 Section 41 provide?

Section Section 41 of the Finance Act 2008 (Amendment of Section 191) 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 41?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 41. 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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