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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 53

Amendment of Section 115

~1 min read
https://sooperkanoon.com/act/63693

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 53 is part of Finance Act, 2012, (Central) - Amendment of Section 115. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115-O of the Income-tax Act, in sub-section (1A), in clause (i), with effect from the 1st day of July, 2012,--

(i) in sub-clause (a), the word "and" shall be inserted at the end;

(ii) in sub-clause (b), for the words "paid tax under this section on such dividend; and", the words "paid the tax which is payable under this section on such dividend:" shall be substituted;

(iii) sub-clause (c) shall be omitted.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 53 provide?

Section Section 53 of the Finance Act, 2012, (Central) (Amendment of Section 115) 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 53?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 53. 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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