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TypeBare Act JurisdictionCentral Government

Finance Act 1973 Section 13

Amendment of Section 105

~2 min read
https://sooperkanoon.com/act/4879

Bare act section · Research

About this section

Finance Act 1973 Section 13 is part of Finance Act 1973 - Amendment of Section 105. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 105 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1974, -

(a) in clause (i), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted;

(b) in clause (ii), after the words "whose distribution", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted;

(c) in clause (iii), after the words "has distributed", the words, brackets and figures ",within the period of twelve months referred to in sub-section (1) of section 104," shall be inserted;

(d) the following Explanation shall be inserted at the end, namely :-

Explanation : For the purposes of clause (iv) of this sub-section, "the sum distributed as dividends" means, -

(a) where in relation to the assessment made under section 143 or section 144, any further distribution of dividends was made by the company in pursuance of a notice under this sub-section, the aggregate of the following sums, namely :-

(i) the sum distributed as dividends within the period of twelve months referred to in sub-section (1) of section 104, and

(ii) the sum distributed as dividends within the period of three months from the receipt of the said notice;

(b) where an order under section 107A has been made by the Board in relation to the assessment made under section 143 or section 144, the sum distributed as dividends within the period determined by the Board under the provisions of sub-section (4) of section 107A;

(c) in any other case, the sum distributed as dividends within the period of twelve months referred to in sub-section (1) of section 104..

Frequently asked questions

What does Finance Act 1973 Section 13 provide?

Section Section 13 of the Finance Act 1973 (Amendment of Section 105) is reproduced on this page as part of the Finance Act 1973. 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 1973 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1973 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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