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TypeBare Act JurisdictionCentral Government

Finance Act 1997

Complete Act - all sections

~1 min read
https://sooperkanoon.com/act/50821

Bare act · Research

About this act

Finance Act 1997 (1997) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Act Text

Section40 - (3) The written down value of any asset used for the purpose of the business referred to in sub-section
Section115P - Interest Payable For Non-Payment Of Tax By Domestic Companies - Where the principal officer of a domestic company and
ChapterXII-C - of the Income-tax Act shall be omitted with effect from 1st day of April, 1998.
Section115Q - When Company Is Deemed To Be In Default. - If any principal officer of a domestic company and the company does not pay
Section67 - (2) The Commissioner shall, on an application made by the declarant, grant a certificate to him setting forth the
Section66 - (1A) Notwithstanding anything contained in sub-section
Section1 - In the case of a person, other than a company
Section2 - In the case of a company
Part4 - [See section 2(10)(c)]
Section40A - Rule 2 -- Agricultural income of the nature referred to in sub--clause

Frequently asked questions

What is the Finance Act 1997?

The Finance Act 1997, enacted in 1997, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the Finance Act 1997?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act 1997. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act 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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