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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 142

Amendment of Section 23a

~1 min read
https://sooperkanoon.com/act/9366

Bare act section · Research

About this section

Finance Act, 2003 Section 142 is part of Finance Act, 2003 - Amendment of Section 23a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 23A of the Central Excise Act,-

(a) for clause (c), the following clause shall be substituted, namely:-

'(c) "applicant" means--

(i) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or

(ii) a resident setting up a joint venture in India in collaboration with a non-resident; or

(iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company,

who proposes to undertake any business activity in India and makes application for advance ruling;';

(b) for clause (f), the following clause shall be substituted, namely:-

'(f) "non-resident", "Indian company" and "foreign company" shall have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961(43 of 1961).',

Frequently asked questions

What does Finance Act, 2003 Section 142 provide?

Section Section 142 of the Finance Act, 2003 (Amendment of Section 23a) 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 142?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 142. 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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