Amendment of section 19A

In force Act 23 of 1986 As on 16 Oct 2026

Act 23 of 1986 Ministry Finance

Section 45 of the Finance Act, 1986 deals with amendment of section 19A. Amendment of section 19A. 45. In section 19A of the Gift-tax Act, in subjection (2), after the words "or rates specified in the Schedule", the words, brackets and figures "or as the case may be, at the rate specified in sub-section (2) of section " shall be inserted with effect from the 1st day of A

Amendment of section 19A.
45. In section 19A of the Gift-tax Act, in subjection (2), after the words "or rates specified in the Schedule", the words, brackets and figures "or as the case may be, at the rate specified in sub-section (2) of section 3" shall be inserted with effect from the 1st day of April, 1987.
[Finance Act, 1986]
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Section 45, The Finance Act, 1986 (Act 23 of 1986).

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Questions about Section 45

What does Section 45 of the Finance Act deal with?

Section 45 of the Finance Act is headed "Amendment of section 19A". Amendment of section 19A. 45. In section 19A of the Gift-tax Act, in subjection (2), after the words "or rates specified in the Schedule", the words, brackets and figures "or as the case may be, at the rate specified in sub-section (2) of section " shall be inserted with effect from the 1st day of A

How do I find court cases under Section 45 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 45, section 45 Finance Act 1986, section 45 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 45 of the Finance Act, and has it changed?

Its own text turns on section 3 (Amendment of section 10), Gift-tax Act 19A (Assessment of persons leaving India), 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.