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The Finance Act, 1975

Amendment of section 52

In force Act 25 of 1975 As on 09 Oct 2026

Act 25 of 1975 Ministry Finance Enacted 09 May 1975

Section 9 of the Finance Act, 1975 deals with amendment of section 52. Amendment of section 52 9. In section 52 of the Income-tax Act, in sub-section (2), the follow- Amending proviso shall be inserted, and shall be deemed to have been inserted, ment of with effect from the 1st day of April, 1974, namely:— "Provided that this sub-section shall not apply in any case— (a The Act was enacted on 09 May 1975.

Amendment of section 52

9. In section 52 of the Income-tax Act, in sub-section (2), the follow- Amending proviso shall be inserted, and shall be deemed to have been inserted, ment of with effect from the 1st day of April, 1974, namely:—

"Provided that this sub-section shall not apply in any case—

(a) where the capital asset is transferred to the Government, or

(b) where the full value of the consideration for the transfer of the capital asset is determined or approved by the Central Government or the Reserve Bank of India and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee.".

[Finance Act, 1975]

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Section 9, The Finance Act, 1975 (Act 25 of 1975).

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 52". Amendment of section 52 9. In section 52 of the Income-tax Act, in sub-section (2), the follow- Amending proviso shall be inserted, and shall be deemed to have been inserted, ment of with effect from the 1st day of April, 1974, namely:— "Provided that this sub-section shall not apply in any case— (a

How do I find court cases under Section 9 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 9, section 9 Finance Act 1975, section 9 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 9 of the Finance Act enacted?

Section 9 of the Finance Act, cited as Finance Act 1975 9, 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

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.