Section46
The Finance Act, 1986

Amendment of the schedule

In force Act 23 of 1986 As on 17 Oct 2026

Act 23 of 1986 Ministry Finance

Section 46 of the Finance Act, 1986 deals with amendment of the schedule. Amendment of the schedule. 46. In the Gift-tax Act, in the Schedule, for the brackets, words and figure "(See section 3)", the brackets, words and figures "[See section 3(1)]" shall be substituted with effect from the 1st day of April, 1987.

Amendment of the schedule.

46. In the Gift-tax Act, in the Schedule, for the brackets, words and figure "(See section 3)", the brackets, words and figures "[See section 3(1)]" shall be substituted with effect from the 1st day of April, 1987.

[Finance Act, 1986]

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Section 46, 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.

This section refers to

  1. s. 3 Amendment of section 10

Questions about Section 46

What does Section 46 of the Finance Act deal with?

Section 46 of the Finance Act is headed "Amendment of the schedule". Amendment of the schedule. 46. In the Gift-tax Act, in the Schedule, for the brackets, words and figure "(See section 3)", the brackets, words and figures "[See section 3(1)]" shall be substituted with effect from the 1st day of April, 1987.

How do I find court cases under Section 46 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 46, section 46 Finance Act 1986, section 46 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 46 of the Finance Act, and has it changed?

Its own text turns on section 3 (Amendment of section 10), 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

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.