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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2002 amends Income-tax Act section 92A, clarifying criteria for associated enterprises for tax purposes.</h1> In the Finance Act, 2002, section 92A of the Income-tax Act is amended. The amendment modifies sub-section (2) by replacing the phrase '(2) Two enterprises shall be deemed to be associated enterprises if, at any time during the previous year,-' with '(2) For the purposes of subsection (i), two enterprises shall be deemed to be associated enterprises if, at any time during the previous year,-'. This change clarifies the reference to subsection (i) in determining when two enterprises are considered associated enterprises for tax purposes.
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