Amendment of section 18
Section 44 of the Finance Act, 1986 deals with amendment of section 18. Amendment of section 18. 44. In section 18 of the Gift-tax Act, with effect from the 1st day of April, 1987,— (a) in the opening portion, for the words figures and letter "or, in a case where the provisions of section 6A are applicable to a gift, in the manner specified in that section", the words,
Amendment of section 18.
44. In section 18 of the Gift-tax Act, with effect from the 1st day of April, 1987,—
(a) in the opening portion, for the words figures and letter "or, in a case where the provisions of section 6A are applicable to a gift, in the manner specified in that section", the words, brackets and figures "or at the rate specified in sub-section (2) of section 3" shall be substituted;
(b) in the Explanation, for the words, figure and letter "in the manner specified in section 6A", at both the places where they occur, the words, brackets and figures "at the rate specified in sub-section (2) of section 3" shall be substituted.
[Finance Act, 1986]
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Section 44, The Finance Act, 1986 (Act 23 of 1986).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 44
What does Section 44 of the Finance Act deal with?
Section 44 of the Finance Act is headed "Amendment of section 18". Amendment of section 18. 44. In section 18 of the Gift-tax Act, with effect from the 1st day of April, 1987,— (a) in the opening portion, for the words figures and letter "or, in a case where the provisions of section 6A are applicable to a gift, in the manner specified in that section", the words,
How do I find court cases under Section 44 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 1986 44, section 44 Finance Act 1986, section 44 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 44 of the Finance Act, and has it changed?
Its own text turns on section 3 (Amendment of section 10), section 18 (Amendment of section 80HHA), Gift-tax Act 18 (Rebate on advance payments), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1986 as Act 23 of 1986. 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 Schedule6118 words
- 34. Insertion of new Chapter XXC4226 words
- 2. Income-tax1794 words
- 8. Insertion of new section 32AB1467 words
- 5. Amendment of section 2538 words
- 40. Amendment of Act 27 of 1957366 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.