Amendment of section 193
Section 22 of the Finance Act, 1970 deals with amendment of section 193. Amendment of section 193 22. In section 193 of the Income-tax Act, in the proviso, after clause (ii), the following clauses shall be inserted, namely:— "(iia) any interest payable on 7-Year National Savings Certificates (IV Issue); The Act was enacted on 14 May 1970.
Amendment of section 193
22. In section 193 of the Income-tax Act, in the proviso, after clause (ii), the following clauses shall be inserted, namely:—
"(iia) any interest payable on 7-Year National Savings Certificates (IV Issue); or
(iib) any interest payable on such debentures, issued by any co-operative society (including a co-operative land mortgage bank or a co-operative land development bank) or any other institution or authority, as the Central Government may, by notification in the Official Gazette, specify in this behalf; or".
[Finance Act, 1970]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 22, The Finance Act, 1970 (Act 19 of 1970).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 22
What does Section 22 of the Finance Act deal with?
Section 22 of the Finance Act is headed "Amendment of section 193". Amendment of section 193 22. In section 193 of the Income-tax Act, in the proviso, after clause (ii), the following clauses shall be inserted, namely:— "(iia) any interest payable on 7-Year National Savings Certificates (IV Issue);
How do I find court cases under Section 22 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 1970 22, section 22 Finance Act 1970, section 22 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 22 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 193 (Interest on securities), so none of them can safely be read on its own.
When was Section 22 of the Finance Act enacted?
Section 22 of the Finance Act, cited as Finance Act 1970 22, was enacted on 14 May 1970 as Act 19 of 1970. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule4428 words
- 26. Amendment of Act 27 of 19572747 words
- 6. Substitution of new-section of section 131270 words
- 5. Amendment of section 11876 words
- 21. Substitution of new section for section 164872 words
- 2. Income-tax815 words
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.