Amendment of section 164
Section 37 of the Finance Act, 1983 deals with amendment of section 164. Amendment of section 164. 37. In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in sub-section (2), after the word and figure "section 2.". The Act was enacted on 13 May 1983.
Amendment of section 164.
37. In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984,—
(a) in sub-section (2), after the word and figure "section 2.". the words, brackets and figures "or which is of the nature referred to in sub-section (4A) of section 11" shall be Inserted;
(b) In sub-section (3), in the opening portion after the word and figure "section 2". the words. brackets and figures "or is of the nature referred to in sub-section (44) of section 11," shall be inserted.
[Finance Act, 1983]
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Section 37, The Finance Act, 1983 (Act 11 of 1983).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 37
What does Section 37 of the Finance Act deal with?
Section 37 of the Finance Act is headed "Amendment of section 164". Amendment of section 164. 37. In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in sub-section (2), after the word and figure "section 2.".
How do I find court cases under Section 37 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 1983 37, section 37 Finance Act 1983, section 37 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 37 of the Finance Act, and has it changed?
Its own text turns on section 2 (Income-tax), section 11 (Amendment of section 32A), Income-tax Act 164 (Charge of tax where share of beneficiaries unknown), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 37 of the Finance Act enacted?
Section 37 of the Finance Act, cited as Finance Act 1983 37, was enacted on 13 May 1983 as Act 11 of 1983. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7743 words
- 2. Income-tax2440 words
- 36. Insertion of new Chapter XII-A1475 words
- 5. Amendment of section 101066 words
- 17. Amendment of section 37799 words
- 40. Revival of levy of wealth-tax in the case of closely-held companies776 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.