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Section47
The Finance Act, 1986

Amendment of Act 7 of 1964

In force Act 23 of 1986 As on 18 Oct 2026

Act 23 of 1986 Ministry Finance Cited by 1 provision

Section 47 of the Finance Act, 1986 deals with amendment of Act 7 of 1964. Surtax Amendment of Act 7 of 1964. 47. In the Companies (Profits) Surtax Act, 1964, in section 4, after the words and figures "the first day of April, ,", the words and figures "but before the first day of April, " shall be inserted with effect from the 1st day of April, 1988.

Surtax

Amendment of Act 7 of 1964.

47. In the Companies (Profits) Surtax Act, 1964, in section 4, after the words and figures "the first day of April, ,1964", the words and figures "but before the first day of April, 1988" shall be inserted with effect from the 1st day of April, 1988.

[Finance Act, 1986]

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Section 47, 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. 4 Amendment of section 16

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 47

What does Section 47 of the Finance Act deal with?

Section 47 of the Finance Act is headed "Amendment of Act 7 of 1964". Surtax Amendment of Act 7 of 1964. 47. In the Companies (Profits) Surtax Act, 1964, in section 4, after the words and figures "the first day of April, ,", the words and figures "but before the first day of April, " shall be inserted with effect from the 1st day of April, 1988.

How do I find court cases under Section 47 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 47, section 47 Finance Act 1986, section 47 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 47 of the Finance Act, and has it changed?

Its own text turns on section 4 (Amendment of section 16), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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.