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TypeBare Act JurisdictionCentral Government

Finance Act 1973 Section 17

Insertion of New Section 194d

~1 min read
https://sooperkanoon.com/act/4883

Bare act section · Research

About this section

Finance Act 1973 Section 17 is part of Finance Act 1973 - Insertion of New Section 194d. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 194C of the Income-tax Act, the following section shall be inserted, namely :-

"194D. Insurance commission. - Any person responsible for paying to a resident any income by way of remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of policies of insurance) shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force :

Provided that no deduction shall be made under this section from any such income credited or paid before the 1st day of June, 1973.".

Frequently asked questions

What does Finance Act 1973 Section 17 provide?

Section Section 17 of the Finance Act 1973 (Insertion of New Section 194d) 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 17?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1973 Section 17. 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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