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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 71

Amendment of Section 191

~1 min read
https://sooperkanoon.com/act/9294

Bare act section · Research

About this section

Finance Act, 2003 Section 71 is part of Finance Act, 2003 - Amendment of Section 191. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 191 of the Income-tax Act, the following Explanation shall be inserted with effect from the 1st day of June, 2003, namely:--

"Explanation.--For the removal of doubts, it is hereby declared that if any person referred to in section 200 and in the cases referred to in section 194, the principal officer and the company of which he is the principal officer does not deduct the whole or any part of the tax and such tax has not been paid by the assessee direct, then, such person, the principal officer and the company shall, without prejudice to any other consequences which he or it may incur, be deemed to be an assessee in default as referred to in sub-section (1) of section 201 in respect of such tax.".

Frequently asked questions

What does Finance Act, 2003 Section 71 provide?

Section Section 71 of the Finance Act, 2003 (Amendment of Section 191) 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 71?

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