Amendment of section 195
Section 22 of the Finance Act, 1976 deals with amendment of section 195. Amendment of section 195 22. In the Income-tax Act, in section 195, in sub-section (2), for the words "other than interest including interest on securities", the words "other than interest on securities "shall be substituted with effect from the 1st day of June, 1976. The Act was enacted on 27 May 1976.
Amendment of section 195
22. In the Income-tax Act, in section 195, in sub-section (2), for the words "other than interest including interest on securities", the words "other than interest on securities "shall be substituted with effect from the 1st day of June, 1976.
[Finance Act, 1976]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 22, The Finance Act, 1976 (Act 66 of 1976).
Questions about Section 22
What does Section 22 of the Finance Act deal with?
Section 22 of the Finance Act is headed "Amendment of section 195". Amendment of section 195 22. In the Income-tax Act, in section 195, in sub-section (2), for the words "other than interest including interest on securities", the words "other than interest on securities "shall be substituted with effect from the 1st day of June, 1976.
How do I find court cases under Section 22 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 1976 22, section 22 Finance Act 1976, section 22 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 22 of the Finance Act enacted?
Section 22 of the Finance Act, cited as Finance Act 1976 22, was enacted on 27 May 1976 as Act 66 of 1976. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule6272 words
- 8. Insertion of new section 32A2421 words
- 3. Amendment of section 21970 words
- 2. Income-tax1970 words
- 27. Amendment of Act 27 of 19571829 words
- 10. Insertion of new sections 44C and 44D1093 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.