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TypeBare Act JurisdictionCentral Government

Finance Act 1976 Section 30

Amendment of Act 45 of 1974

~1 min read
https://sooperkanoon.com/act/9923

Bare act section · Research

About this section

Finance Act 1976 Section 30 is part of Finance Act 1976 - Amendment of Act 45 of 1974. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 2 of the Interest-tax Act, 1974, in clause (7), with effect from the 1st day of April, 1977, -

(a) in sub-clause (i), the word "and" shall be omitted;

(b) in sub-clause (ii), the word "and" shall be inserted at the end;

(c) after sub-clause (ii), the following sub-clause shall be inserted, namely :-

"(iii) interest on money lent for the creation of a capital asset in India where the agreement under which such moneys are lent provides for the repayment thereof during a period of not less than seven years;".

Frequently asked questions

What does Finance Act 1976 Section 30 provide?

Section Section 30 of the Finance Act 1976 (Amendment of Act 45 of 1974) 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 30?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1976 Section 30. 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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