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TypeBare Act JurisdictionCentral Government

Finance Act 1965 Section 10

Amendment of Section 34

~1 min read
https://sooperkanoon.com/act/49567

Bare act section · Research

About this section

Finance Act 1965 Section 10 is part of Finance Act 1965 - Amendment of Section 34. 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.

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Section Text

In section 34 of the Income tax Act, in the Explanation to clause (i) of sub section (2), for the words, brackets and figures "is transferred by a company to a subsidiary company, then, if the conditions of clause (iv) of section 47 are satisfied", the following shall be substituted, namely :

"is transferred by a holding company to its subsidiary company or by a subsidiary company to its holding company, then, if the conditions of clause (iv) or, as the case may be, of clause (v) of section 47 are satisfied".

Frequently asked questions

What does Finance Act 1965 Section 10 provide?

Section Section 10 of the Finance Act 1965 (Amendment of Section 34) is reproduced on this page as part of the Finance Act 1965. 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 1965 Section 10?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1965 Section 10. 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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