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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 79

Amendment of Section 194k

~1 min read
https://sooperkanoon.com/act/9302

Bare act section · Research

About this section

Finance Act, 2003 Section 79 is part of Finance Act, 2003 - Amendment of Section 194k. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

In section 194K of the Income-tax Act,--

(a) in the first proviso, for the words "one thousand rupees", the words "two thousand five hundred rupees" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of August, 2002;

(b) after the second proviso and before the Explanation, the following proviso shall be inserted, namely:--

"Provided also that no deduction shall be made under this section from any such income credited or paid on or after the 1st day of April, 2003."

Frequently asked questions

What does Finance Act, 2003 Section 79 provide?

Section Section 79 of the Finance Act, 2003 (Amendment of Section 194k) 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 79?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 79. 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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