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Section28
The Finance Act, 1976

Amendment of Act 18 of 1958

In force Act 66 of 1976 As on 13 Oct 2026

Act 66 of 1976 Ministry Finance Enacted 27 May 1976 Cited by 1 provision

Section 28 of the Finance Act, 1976 deals with amendment of Act 18 of 1958. Gift-tax Amendment of Act 18 of 1958. 28. The Act was enacted on 27 May 1976.

Gift-tax

Amendment of Act 18 of 1958.

28. In section 5 of the Gift-tax Act, 1958, in clause (iv) of sub-section (1), after the words "local authority", the words, brackets, figures and letter "or any authority referred to in clause (20A) of section 10 of the Income-tax Act "shall be inserted with effect from the 1st day of April, 1977.

[Finance Act, 1976]

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Section 28, The Finance Act, 1976 (Act 66 of 1976).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Gift-tax Act s. 5 Exemption in respect of certain gifts
  2. Income-tax Act s. 10 Incomes not included in total income

Referred to by 1

  1. s. 10 Insertion of new sections 44C and 44D

Questions about Section 28

What does Section 28 of the Finance Act deal with?

Section 28 of the Finance Act is headed "Amendment of Act 18 of 1958". Gift-tax Amendment of Act 18 of 1958. 28.

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 1976 28, section 28 Finance Act 1976, 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 Gift-tax Act 5 (Exemption in respect of certain gifts), Income-tax Act 10 (Incomes not included in total income), 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 1976 28, 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

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.