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Section28
The Finance Act, 1978

Amendment of section 216

In force Act 19 of 1978 As on 18 Oct 2026

Act 19 of 1978 Ministry Finance Enacted 12 May 1978

Section 28 of the Finance Act, 1978 deals with amendment of section 216. Amendment of section 216. 28. In section 216 of the Income-tax Act, in clause (a), for the words, brackets, figures and letter " under sub-section (7) or sub-section (2) or sub-section (3) or sub-section (3A) of section ", the words, figures and letter "under section 209A or section " shall be subst The Act was enacted on 12 May 1978.

Amendment of section 216.

28. In section 216 of the Income-tax Act, in clause (a), for the words, brackets, figures and letter " under sub-section (7) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212 ", the words, figures and letter "under section 209A or section 212 " shall be substituted with effect from the 1st day of June, 1978.

[Finance Act, 1978]

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Section 28, 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

  1. Income-tax Act s. 216 Interest payable by assessee in case of under-estimate, etc

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 216". Amendment of section 216. 28. In section 216 of the Income-tax Act, in clause (a), for the words, brackets, figures and letter " under sub-section (7) or sub-section (2) or sub-section (3) or sub-section (3A) of section ", the words, figures and letter "under section 209A or section " shall be subst

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 1978 28, section 28 Finance Act 1978, 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 Income-tax Act 216 (Interest payable by assessee in case of under-estimate, etc), so none of them can safely be read on its own.

When was Section 28 of the Finance Act enacted?

Section 28 of the Finance Act, cited as Finance Act 1978 28, 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

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.