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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 85

Amendment of Section 234d

~1 min read
https://sooperkanoon.com/act/63727

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 85 is part of Finance Act, 2012, (Central) - Amendment of Section 234d. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 234D of the Income-tax Act, the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003, namely:--

"Explanation 2.--For the removal of doubts, it is hereby declared that the provisions of this section shall also apply to an assessment year commencing before the 1st day of June, 2003 if the proceedings in respect of such assessment year is completed after the said date.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 85 provide?

Section Section 85 of the Finance Act, 2012, (Central) (Amendment of Section 234d) 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 85?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 85. 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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