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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 78

Amendment of Section 194j

~1 min read
https://sooperkanoon.com/act/9301

Bare act section · Research

About this section

Finance Act, 2003 Section 78 is part of Finance Act, 2003 - Amendment of Section 194j. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194J of the Income-tax Act, with effect from the 1st day of June, 2003--

(a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:--

"Provided also that no individual or a Hindu undivided family referred to in the second proviso shall be liable to deduct income-tax on the sum by way of fees for professional services in case such sum is credited or paid exclusively for personal purposes of such individual or any member of Hindu undivided family."

(b) sub-sections (2) and (3) shall be omitted.

Frequently asked questions

What does Finance Act, 2003 Section 78 provide?

Section Section 78 of the Finance Act, 2003 (Amendment of Section 194j) 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 78?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 78. 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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