Amendment of section 88
Section 9 of the Finance Act, 1962 deals with amendment of section 88. Amendment of section 88 9. In section 88 of the Income-tax Act, to sub-section (3), the following proviso shall be added, namely: - "Provided that in respect of any such sums paid during any previous year relevant to the assessment year commencing on the 1st day of April, 1963 or any subsequent asse The Act was enacted on 22 Jun 1962.
Amendment of section 88
9. In section 88 of the Income-tax Act, to sub-section (3), the following proviso shall be added, namely: -
"Provided that in respect of any such sums paid during any previous year relevant to the assessment year commencing on the 1st day of April, 1963 or any subsequent assessment year, this sub-section shall have effect as if for the words ‘seven and a half per cent.‘ and the words ‘one hundred and fifty thousand rupees‘, the words ‘ten per cent.‘ and ‘two hundred thousand rupees‘ had been, respectively, substituted.".
[Finance (No.
2) Act, 1962]
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Section 9, The Finance Act, 1962 (Act 20 of 1962).
Questions about Section 9
What does Section 9 of the Finance Act deal with?
Section 9 of the Finance Act is headed "Amendment of section 88". Amendment of section 88 9. In section 88 of the Income-tax Act, to sub-section (3), the following proviso shall be added, namely: - "Provided that in respect of any such sums paid during any previous year relevant to the assessment year commencing on the 1st day of April, 1963 or any subsequent asse
How do I find court cases under Section 9 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1962 9, section 9 Finance Act 1962, section 9 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 9 of the Finance Act enacted?
Section 9 of the Finance Act, cited as Finance Act 1962 9, was enacted on 22 Jun 1962 as Act 20 of 1962. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.