Amendment of section 58
Section 15 of the Finance Act, 1985 deals with amendment of section 58. Amendment of section 58. 15. In section 58 of the Income-tax Act, in clause (a) of sub-section (1), after sub-clause (i), the following;
Amendment of section 58.
15. In section 58 of the Income-tax Act, in clause (a) of sub-section (1), after sub-clause (i), the following; sub-clause shall be inserted with effect from the 1st day of April, 1986, namely: —
"(ia) any expenditure of the nature referred to in sub-section of section 4.0A.".
[Finance Act, 1985]
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Section 15, The Finance Act, 1985 (Act 32 of 1985).
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Questions about Section 15
What does Section 15 of the Finance Act deal with?
Section 15 of the Finance Act is headed "Amendment of section 58". Amendment of section 58. 15. In section 58 of the Income-tax Act, in clause (a) of sub-section (1), after sub-clause (i), the following;
How do I find court cases under Section 15 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 1985 15, section 15 Finance Act 1985, section 15 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 15 of the Finance Act, and has it changed?
Its own text turns on section 4 (Amendment of section 10), Income-tax Act 58 (Amounts not deductible), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1985 as Act 32 of 1985. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule6768 words
- 2. Income tax2478 words
- 7. Insertion of new section 33AB537 words
- 19. Substitution of new section for section 80HHC505 words
- 10. Amendment of section 36379 words
- 36. Consequential amendments370 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.