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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 68

Amendment of Section 163

~1 min read
https://sooperkanoon.com/act/9291

Bare act section · Research

About this section

Finance Act, 2003 Section 68 is part of Finance Act, 2003 - Amendment of Section 163. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 163 of the Income-tax Act, in sub-section (1), after the proviso, the following Explanation shall be inserted with effect from the 1st day of April, 2004, namely:--

'Explanation.--For the purposes of this sub-section, the expression "business connection" shall have the meaning assigned to it in Explanation 2 to clause (i) of sub-section (1) of section 9 of this Act.'.

Frequently asked questions

What does Finance Act, 2003 Section 68 provide?

Section Section 68 of the Finance Act, 2003 (Amendment of Section 163) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 68?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 68. 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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