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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 32

Insertion of New Section 285

~1 min read
https://sooperkanoon.com/act/64178

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 32 is part of Finance Act, 2011, (Central) - Insertion of New Section 285. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 284 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2011, namely:--

"285. Submission of statement by a non-resident having liaison office.--Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999(42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed.".

Frequently asked questions

What does Finance Act, 2011, (Central) Section 32 provide?

Section Section 32 of the Finance Act, 2011, (Central) (Insertion of New Section 285) 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 32?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 32. 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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