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TypeBare Act JurisdictionCentral Government

Finance Act 1976 Section 13

Amendment of Section 57

~1 min read
https://sooperkanoon.com/act/9906

Bare act section · Research

About this section

Finance Act 1976 Section 13 is part of Finance Act 1976 - Amendment of Section 57. 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.

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Section Text

In section 57 of the Income-tax Act, the following proviso and Explanation shall be inserted at the end, with effect from the 1st day of June, 1976, namely :-

Provided that nothing contained in clause (i) or clause (iii) shall apply in computing the income by way of dividends in the case of an assessee, being a foreign company.

Explanation : For the purposes of this section and section 58, "foreign company" shall have the same meaning as in section 80B..

Frequently asked questions

What does Finance Act 1976 Section 13 provide?

Section Section 13 of the Finance Act 1976 (Amendment of Section 57) is reproduced on this page as part of the Finance Act 1976. 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 1976 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1976 Section 13. 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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