Amendment of section 45
Section 28 of the Finance Act, 1975 deals with amendment of section 45. Amendment of section 45 28. In section 45 of the Wealth-tax Act, after clause (g). The Act was enacted on 09 May 1975.
Amendment of section 45
28. In section 45 of the Wealth-tax Act, after clause (g). the following clause shall be, and shall be deemed always to have been, inserted, namely:—
"(h) any company incorporated outside India which has no place of business in India.".
[Finance Act, 1975]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 28, The Finance Act, 1975 (Act 25 of 1975).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 28
What does Section 28 of the Finance Act deal with?
Section 28 of the Finance Act is headed "Amendment of section 45". Amendment of section 45 28. In section 45 of the Wealth-tax Act, after clause (g).
How do I find court cases under Section 28 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 1975 28, section 28 Finance Act 1975, section 28 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 28 of the Finance Act, and has it changed?
Its own text turns on Wealth-tax Act 45 (Act not to apply in certain cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 28 of the Finance Act enacted?
Section 28 of the Finance Act, cited as Finance Act 1975 28, was enacted on 09 May 1975 as Act 25 of 1975. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5362 words
- 2. Income-tax1610 words
- 6. Amendment of section 40A1382 words
- 12. Amendment of section 80J1302 words
- 3. Amendment of section 10609 words
- 24. Consequential amendments to certain sections440 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.