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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 74

Amendment of Section 194a

~1 min read
https://sooperkanoon.com/act/9297

Bare act section · Research

About this section

Finance Act, 2003 Section 74 is part of Finance Act, 2003 - Amendment of Section 194a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194A of the Income-tax Act, in sub-section (3), after clause (viii) and before the Explanation, the following clause shall be inserted with effect from the 1st day of June, 2003, namely:--

"(ix) to such income credited or paid by way of interest on the compensation amount awarded by the Motor Accidents Claims Tribunal where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees.".

Frequently asked questions

What does Finance Act, 2003 Section 74 provide?

Section Section 74 of the Finance Act, 2003 (Amendment of Section 194a) 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 74?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 74. 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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