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        F. Acts / Amendment Acts

        Section 47 - Amendment of section 143

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Amendment to section 143 expands eligible entities to include funds or trusts under the proviso. Amendment expands the class of entities in the proviso to section 143(5) by inserting the words or fund or trust after 'scientific research association or other association,' thereby expressly extending the proviso's applicability to funds and trusts; enacted by the Finance Act, 2007 with effect from the 1st day of June, 2007.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to section 143 expands eligible entities to include funds or trusts under the proviso.

                                Amendment expands the class of entities in the proviso to section 143(5) by inserting the words or fund or trust after "scientific research association or other association," thereby expressly extending the proviso's applicability to funds and trusts; enacted by the Finance Act, 2007 with effect from the 1st day of June, 2007.


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