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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 71

Amendment of Section 194j

~1 min read
https://sooperkanoon.com/act/63712

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 71 is part of Finance Act, 2012, (Central) - Amendment of Section 194j. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194J of the Income-tax Act, in sub-section (1), after clause (b), the following clause shall be inserted with effect from the 1st day of July, 2012, namely:--

"(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company; or".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 71 provide?

Section Section 71 of the Finance Act, 2012, (Central) (Amendment of Section 194j) 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 71?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 71. 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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