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TypeBare Act JurisdictionCentral Government

Finance Act 1999 Section 77

Amendment of Section 197a

~1 min read
https://sooperkanoon.com/act/5544

Bare act section · Research

About this section

Finance Act 1999 Section 77 is part of Finance Act 1999 - Amendment of Section 197a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999, -

(a) in sub-section (1), the words and figures "section 193 or", at both the places where they occur, shall be omitted;

(b) in sub-section (1A), -

(i) for the word, figures and letter "section 194A", at both the places where they occur, the words, figures and letter "section 193 or section 194A" shall be substituted;

(ii) for the words "either of", the words "any of" shall be substituted.

Frequently asked questions

What does Finance Act 1999 Section 77 provide?

Section Section 77 of the Finance Act 1999 (Amendment of Section 197a) is reproduced on this page as part of the Finance Act 1999. 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 1999 Section 77?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1999 Section 77. 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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