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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 90

Amendment of Section 234b

~1 min read
https://sooperkanoon.com/act/9313

Bare act section · Research

About this section

Finance Act, 2003 Section 90 is part of Finance Act, 2003 - Amendment of Section 234b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 234B of the Income-tax Act, with effect from the 1st day of June, 2003--

(a) in sub-section (1), in Explanation 2, for the words and figures "under section 147", the words, figures and letter "under section 147 or section 153A" shall be substituted;

(b) in sub-section (3), for the words and figures "under section 147" at both the places where they occur, the words, figures and letter "under section 147 or section 153A" shall be substituted.

Frequently asked questions

What does Finance Act, 2003 Section 90 provide?

Section Section 90 of the Finance Act, 2003 (Amendment of Section 234b) 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 90?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 90. 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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