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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 15

Amendment of Section 47

~1 min read
https://sooperkanoon.com/act/63653

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 15 is part of Finance Act, 2012, (Central) - Amendment of Section 47. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 47 of the Income-tax Act, in clause (vii), in sub-clause (a), for the words "amalgamated company, and", the words "amalgamated company except where the shareholder itself is the amalgamated company, and" shall be substituted with effect from the 1st day of April, 2013.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 15 provide?

Section Section 15 of the Finance Act, 2012, (Central) (Amendment of Section 47) is reproduced on this page as part of the Finance Act, 2012, (Central). 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, 2012, (Central) Section 15?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 15. 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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