Section31
The Finance Act, 1967

Amendment of sections 209 and 215

In force Act 20 of 1967 As on 15 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967

Section 31 of the Finance Act, 1967 deals with amendment of sections 209 and 215. Amendment of sections 209 and 215 31. In sections 209 and 215 of the Income-tax Act, for the words. The Act was enacted on 05 Aug 1967.

Amendment of sections 209 and 215

31. In sections 209 and 215 of the Income-tax Act, for the words. and figures "sections 192 to 195", the words, figures and letter "sections 192 to 194, section 194A and section 195" shall be substituted

[Finance (No.

2) Act, 1967]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 31, The Finance Act, 1967 (Act 20 of 1967).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 31

What does Section 31 of the Finance Act deal with?

Section 31 of the Finance Act is headed "Amendment of sections 209 and 215". Amendment of sections 209 and 215 31. In sections 209 and 215 of the Income-tax Act, for the words.

How do I find court cases under Section 31 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 1967 31, section 31 Finance Act 1967, section 31 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 31 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 209 (Computation of advance tax), Income-tax Act 215 (Interest payable by assessee), so none of them can safely be read on its own.

When was Section 31 of the Finance Act enacted?

Section 31 of the Finance Act, cited as Finance Act 1967 31, was enacted on 05 Aug 1967 as Act 20 of 1967. 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.