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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 27

Amendment of Section 196c

~1 min read
https://sooperkanoon.com/act/49664

Bare act section · Research

About this section

Finance Act, 1993 Section 27 is part of Finance Act, 1993 - Amendment of Section 196c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 196C of the Income-tax Act, in the opening portion, for the words, figures and letters "Where any income by way of interest or dividends is payable in respect of bonds or shares referred to in section 115AC to a non-resident", the following shall be substituted with effect from the 1st day of June, 1993, namely :-

"Where any income by way of interest or dividends in respect of bonds or shares referred to in section 115AC or by way of long-term capital gains arising from the transfer of such bonds or shares is payable to a non-resident."

Frequently asked questions

What does Finance Act, 1993 Section 27 provide?

Section Section 27 of the Finance Act, 1993 (Amendment of Section 196c) is reproduced on this page as part of the Finance Act, 1993. 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, 1993 Section 27?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1993 Section 27. 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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