Section11
The Finance Act, 1971

Omission of section 54A

In force Act 32 of 1971 As on 17 Oct 2026

Act 32 of 1971 Ministry Finance Enacted 10 Aug 1971 Cited by 1 provision

Section 11 of the Finance Act, 1971 deals with omission of section 54A. Omission of section 54A. 11. Section 54A of the Income-tax Act shall be omitted with effect from the 1st day of April, 1972. The Act was enacted on 10 Aug 1971.

Omission of section 54A.

11. Section 54A of the Income-tax Act shall be omitted with effect from the 1st day of April, 1972.

[Finance (No.

2) Act, 1971]

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Section 11, The Finance Act, 1971 (Act 32 of 1971).

Cross-references

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

Questions about Section 11

What does Section 11 of the Finance Act deal with?

Section 11 of the Finance Act is headed "Omission of section 54A". Omission of section 54A. 11. Section 54A of the Income-tax Act shall be omitted with effect from the 1st day of April, 1972.

How do I find court cases under Section 11 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 1971 11, section 11 Finance Act 1971, section 11 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 11 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 11 of the Finance Act enacted?

Section 11 of the Finance Act, cited as Finance Act 1971 11, was enacted on 10 Aug 1971 as Act 32 of 1971. 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.