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Section32
The Finance Act, 1978

Consequential amendments to certain sections

In force Act 19 of 1978 As on 17 Oct 2026

Act 19 of 1978 Ministry Finance Enacted 12 May 1978 Cited by 2 provisions

Section 32 of the Finance Act, 1978 deals with consequential amendments to certain sections. Consequential amendments to certain sections. The Act was enacted on 12 May 1978.

Consequential amendments to certain sections.

32. The following amend ments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :—

(a) in sub-clause (ii) of clause (37A) of section 2 and in clause (a) of sub-section (1) of section 197, for the figures and letter " 194B,", the figures and letters " 194B, 194BB," shall be substituted ;

(b) in sections 198, 199, 200, 202, 203, 204 and 205, for the word, figures and letter "section 194B,", the words, figures and letters "section 194B, section 194BB," shall be substituted.

[Finance Act, 1978]

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Section 32, 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. s. 2 Income-tax

Referred to by 2

  1. s. 5 Amendment of section 32
  2. s. Schedule Schedule

Questions about Section 32

What does Section 32 of the Finance Act deal with?

Section 32 of the Finance Act is headed "Consequential amendments to certain sections". Consequential amendments to certain sections.

How do I find court cases under Section 32 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 32, section 32 Finance Act 1978, section 32 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 32 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 32 of the Finance Act enacted?

Section 32 of the Finance Act, cited as Finance Act 1978 32, 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.