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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 49

Amendment of Section 115jd

~1 min read
https://sooperkanoon.com/act/63689

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 49 is part of Finance Act, 2012, (Central) - Amendment of Section 115jd. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115JD of the Income-tax Act, in sub-section (1), for the words, figures and letters "a limited liability partnership under section 115JC shall be allowed to it", the words, figures and letters "a person under section 115JC shall be allowed to him" shall be substituted with effect from the 1st day of April, 2013.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 49 provide?

Section Section 49 of the Finance Act, 2012, (Central) (Amendment of Section 115jd) 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 49?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 49. 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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