Amendment of section 209
Section 23 of the Finance Act, 1978 deals with amendment of section 209. Amendment of section 209. 23. In section 209 of the Income-tax Act, with effect from the 1st day of June, 1978,— (a) in sub-section (1), for clause (c), the following clause shall be substituted, namely :— " (c) in cases where an estimate (including a revised estimate) is sent by the assessee under The Act was enacted on 12 May 1978.
Amendment of section 209.
23. In section 209 of the Income-tax Act, with effect from the 1st day of June, 1978,—
(a) in sub-section (1), for clause (c), the following clause shall be substituted, namely :—
" (c) in cases where an estimate (including a revised estimate) is sent by the assessee under section 209A or section 212, the total income so estimated shall, for the purposes of calculation of tax under this section, be substituted for the total income referred to in clause (a); " ;
(b) in sub-section (2),—
(i) in clause (a), in the opening portion, after the words " in cases ", the words, brackets, figures and letter " where the assessee sends a statement under sub-section (1) of section 209A or " shall be inserted ;
(ii) in clause (b), for the words, brackets, figures and letter "in cases where an estimate is sent by the assessee under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212 ", the words, brackets, figures and letter " in cases where an estimate (including a revised estimate) is sent by the assessee under section 209A or section 212 " shall be substituted.
[Finance Act, 1978]
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Section 23, The Finance Act, 1978 (Act 19 of 1978).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 23
What does Section 23 of the Finance Act deal with?
Section 23 of the Finance Act is headed "Amendment of section 209". Amendment of section 209. 23. In section 209 of the Income-tax Act, with effect from the 1st day of June, 1978,— (a) in sub-section (1), for clause (c), the following clause shall be substituted, namely :— " (c) in cases where an estimate (including a revised estimate) is sent by the assessee under
How do I find court cases under Section 23 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 1978 23, section 23 Finance Act 1978, section 23 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 23 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 209 (Computation of advance tax), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 23 of the Finance Act enacted?
Section 23 of the Finance Act, cited as Finance Act 1978 23, was enacted on 12 May 1978 as Act 19 of 1978. It is in force as at the date shown on this page.
Other sections of this Act
- Schedule. Schedule6964 words
- 2. Income-tax1917 words
- 13. Amendment of section 54E1599 words
- 19. Amendment of section 1551500 words
- 24. Insertion of new section 209A1123 words
- 17. Insertion of new section 80CC941 words
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