Amendment of section 52
Section 9 of the Finance Act, 1978 deals with amendment of section 52. Amendment of section 52. 9. In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words " and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee " shall be omitted and shall be deemed always to have bee The Act was enacted on 12 May 1978.
Amendment of section 52.
9. In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words " and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee " shall be omitted and shall be deemed always to have been omitted.
[Finance Act, 1978]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 9, The Finance Act, 1978 (Act 19 of 1978).
Questions about Section 9
What does Section 9 of the Finance Act deal with?
Section 9 of the Finance Act is headed "Amendment of section 52". Amendment of section 52. 9. In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words " and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee " shall be omitted and shall be deemed always to have bee
How do I find court cases under Section 9 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 9, section 9 Finance Act 1978, section 9 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 9 of the Finance Act enacted?
Section 9 of the Finance Act, cited as Finance Act 1978 9, 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
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.