Amendment of section 197
Section 29 of the Finance Act, 1972 deals with amendment of section 197. Amendment of section 197. 29. In section 197 of the Income-tax Act, in clause (a) of sub-section (1), for the figures, letter and word "194A and ", the figures, letters and word "194A, 194B and " shall be substituted. The Act was enacted on 28 May 1972.
Amendment of section 197.
29. In section 197 of the Income-tax Act, in clause (a) of sub-section (1), for the figures, letter and word "194A and 195", the figures, letters and word "194A, 194B and 195" shall be substituted.
[Finance Act, 1972]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 29, The Finance Act, 1972 (Act 16 of 1972).
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 29
What does Section 29 of the Finance Act deal with?
Section 29 of the Finance Act is headed "Amendment of section 197". Amendment of section 197. 29. In section 197 of the Income-tax Act, in clause (a) of sub-section (1), for the figures, letter and word "194A and ", the figures, letters and word "194A, 194B and " shall be substituted.
How do I find court cases under Section 29 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 29, section 29 Finance Act 1972, section 29 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 29 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 197 (Certificate for deduction at lower rate), so none of them can safely be read on its own.
When was Section 29 of the Finance Act enacted?
Section 29 of the Finance Act, cited as Finance Act 1972 29, 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.