Section36
The Finance Act, 1972

Amendment of section 211

In force Act 16 of 1972 As on 15 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972

Section 36 of the Finance Act, 1972 deals with amendment of section 211. Amendment of section 211. 36. In section 211 of the Income-tax Act, in the Explanation below sub-section (1), for the words "by the capital gains", the words, brackets and figures "by the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section " shall be substitut The Act was enacted on 28 May 1972.

Amendment of section 211.

36. In section 211 of the Income-tax Act, in the Explanation below sub-section (1), for the words "by the capital gains", the words, brackets and figures "by the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2" shall be substituted.

[Finance Act, 1972]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 36, 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.

Questions about Section 36

What does Section 36 of the Finance Act deal with?

Section 36 of the Finance Act is headed "Amendment of section 211". Amendment of section 211. 36. In section 211 of the Income-tax Act, in the Explanation below sub-section (1), for the words "by the capital gains", the words, brackets and figures "by the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section " shall be substitut

How do I find court cases under Section 36 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 36, section 36 Finance Act 1972, section 36 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 36 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), Income-tax Act 211 (Instalments of advance tax and due dates), so none of them can safely be read on its own.

When was Section 36 of the Finance Act enacted?

Section 36 of the Finance Act, cited as Finance Act 1972 36, 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

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.