Act 16 of 1972 Ministry Finance Enacted 28 May 1972 Cited by 6 provisions

Cross-references

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

This section refers to

1. Income-tax Act s. 75 Losses of firms

Referred to by 6

1. s. 6 Substitution of new sections for section 12
2. s. 7 Amendment of section 13
3. s. 17 Amendment of section 80G
4. s. 26 Amendment of section 139
5. s. 27 Amendment of section 164
6. s. 55 Amendment of section 45

Questions about Section 12

What does Section 12 of the Finance Act deal with?

Section 12 of the Finance Act is headed "Amendment of section 75". Amendment of section 75. 12. In section 75 of the Income-tax Act, in sub-section (1), for the figures and word "73 and ", the figures, word and letter "73, 74 and 74A" shall be substituted.

How do I find court cases under Section 12 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 1972 12, section 12 Finance Act 1972, section 12 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 12 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 75 (Losses of firms), so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it.

When was Section 12 of the Finance Act enacted?

Section 12 of the Finance Act, cited as Finance Act 1972 12, was enacted on 28 May 1972 as Act 16 of 1972. It is in force as at the date shown on this page.

Other sections of this Act

• First Schedule. First Schedule4219 words
• 2. Income-tax884 words
• 26. Amendment of section 139612 words
• 46. Insertion of new section 21A576 words
• 45. Amendment of section 5547 words
• 28. Insertion of new sections 194B and 194C538 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.