eCourtsIndia
IndiaCode Laws
Section14
The Finance Act, 1973

Amendment of section 112A

In force Act 21 of 1973 As on 15 Oct 2026

Act 21 of 1973 Ministry Finance Enacted 11 May 1973

Section 14 of the Finance Act, 1973 deals with amendment of section 112A. Amendment of section 112A 14. In section 112A of the Income-tax Act, in clause (b), for the words, brackets and figures “clause (ii) of section 28”, the words, brackets, letters and figures “sub-clause (a) or Sub-clause (b) or sub-clause (c) of clause (ii) of section 28” shall be substituted, and sh The Act was enacted on 11 May 1973.

Amendment of section 112A

14. In section 112A of the Income-tax Act, in clause (b), for the words, brackets and figures “clause (ii) of section 28”, the words, brackets, letters and figures “sub-clause (a) or Sub-clause (b) or sub-clause (c) of clause (ii) of section 28” shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1972.

[Finance Act, 1973]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 14, The Finance Act, 1973 (Act 21 of 1973).

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. 112A Tax on long-term capital gains in certain cases

Questions about Section 14

What does Section 14 of the Finance Act deal with?

Section 14 of the Finance Act is headed "Amendment of section 112A". Amendment of section 112A 14. In section 112A of the Income-tax Act, in clause (b), for the words, brackets and figures “clause (ii) of section 28”, the words, brackets, letters and figures “sub-clause (a) or Sub-clause (b) or sub-clause (c) of clause (ii) of section 28” shall be substituted, and sh

How do I find court cases under Section 14 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 1973 14, section 14 Finance Act 1973, section 14 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 14 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 112A (Tax on long-term capital gains in certain cases), so none of them can safely be read on its own.

When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1973 14, was enacted on 11 May 1973 as Act 21 of 1973. 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.