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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 92

Amendment of Section 245n

~1 min read
https://sooperkanoon.com/act/9315

Bare act section · Research

About this section

Finance Act, 2003 Section 92 is part of Finance Act, 2003 - Amendment of Section 245n. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 245N of the Income-tax Act, in clause (a),--

(a) in sub-clause (ii), with effect from the 1st day of June, 2000,--

(i) after the words "a determination by the Authority in relation to", the words "the tax liability of a non-resident: arising out of shall be inserted and shall be deemed to have been inserted;

(ii) for the words "a non-resident", the words "such non-resident" shall be substituted and shall be deemed to have been substituted;

(b) after sub-clause (iii), the following proviso shall be inserted, namely:-

"Provided that where an advance ruling has been pronounced, before the date on which the Finance Bill, 2003 receives the assent of the President, by the Authority in respect of an application by a resident applicant referred to in sub- clause (ii) of this clause as it stood immediately before such date, such ruling shall be binding on the persons specified in section 245-S;".

Frequently asked questions

What does Finance Act, 2003 Section 92 provide?

Section Section 92 of the Finance Act, 2003 (Amendment of Section 245n) 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 92?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 92. 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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