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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 14

Amendment of Section 92ca

~1 min read
https://sooperkanoon.com/act/64160

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 14 is part of Finance Act, 2011, (Central) - Amendment of Section 92ca. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2011,--

(i) after sub-section (2), the following sub-section shall be inserted, namely:--

"(2A) Where any other international transaction [other than an international transaction referred under sub-section (1)], comes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such other international transaction is an international transaction referred to him under sub-section (1).";

(ii) in sub-section (7), after the word and figures "section 133", the words, figures and letter "or section 133A" shall be inserted.

Frequently asked questions

What does Finance Act, 2011, (Central) Section 14 provide?

Section Section 14 of the Finance Act, 2011, (Central) (Amendment of Section 92ca) is reproduced on this page as part of the Finance Act, 2011, (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, 2011, (Central) Section 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 14. 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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