Amendment of section 45
Section 55 of the Finance Act, 1972 deals with amendment of section 45. Amendment of section 45. 55. In section 45 of the Gift-tax Act, with effect from the 1st day of April, 1973,— (a) In clause (e), for the word and figures "section ", the words and figures "section 11 or section " shall be substituted; The Act was enacted on 28 May 1972.
Amendment of section 45.
55. In section 45 of the Gift-tax Act, with effect from the 1st day of April, 1973,—
(a) In clause (e), for the word and figures "section 11", the words and figures "section 11 or section 12" shall be substituted;
(b) in Explanation 3,—
(i) in clause (i), for the word and figures "section 11", the words, figures and letter "section 11 of section 12 or section 12A" shall be substituted;
(ii) in clause (ii), for the word and figures "section 11", the words and figures "section 11 or section 12" shall be substituted.
[Finance Act, 1972]
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Section 55, 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 55
What does Section 55 of the Finance Act deal with?
Section 55 of the Finance Act is headed "Amendment of section 45". Amendment of section 45. 55. In section 45 of the Gift-tax Act, with effect from the 1st day of April, 1973,— (a) In clause (e), for the word and figures "section ", the words and figures "section 11 or section " shall be substituted;
How do I find court cases under Section 55 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 55, section 55 Finance Act 1972, section 55 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 55 of the Finance Act, and has it changed?
Its own text turns on section 11 (Insertion of new section 74A), section 12 (Amendment of section 75), section 45 (Amendment of section 5), Gift-tax Act 45 (Act not to apply in certain cases), so none of them can safely be read on its own.
When was Section 55 of the Finance Act enacted?
Section 55 of the Finance Act, cited as Finance Act 1972 55, 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
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