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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 69

Amendment of Section 193

~1 min read
https://sooperkanoon.com/act/63710

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 69 is part of Finance Act, 2012, (Central) - Amendment of Section 193. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 193 of the Income-tax Act, in the proviso, for clause (v), the following clause shall be substituted with effect from the 1st day of July, 2012, namely:--

"(v) any interest payable to an individual or a Hindu undivided family, who is resident in India, on any debenture issued by a company in which the public are substantially interested, if--

(a) the amount of interest or, as the case may be, the aggregate amount of such interest paid or likely to be paid on such debenture during the financial year by the company to such individual or Hindu undivided family does not exceed five thousand rupees; and

(b) such interest is paid by the company by an account payee cheque;".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 69 provide?

Section Section 69 of the Finance Act, 2012, (Central) (Amendment of Section 193) 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 69?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 69. 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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