Section72
The Finance Act, 1987

Amendment of section 293

In force Act 11 of 1987 As on 18 Oct 2026

Act 11 of 1987 Ministry Finance Cited by 3 provisions

Section 72 of the Finance Act, 1987 deals with amendment of section 293. Amendment of section 293 72. In section 293 of the Income-tax Act, the word "assessment" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of March, 1987.

Amendment of section 293

72. In section 293 of the Income-tax Act, the word "assessment" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of March, 1987.

[Finance Act, 1987]

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Section 72, The Finance Act, 1987 (Act 11 of 1987).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 72

What does Section 72 of the Finance Act deal with?

Section 72 of the Finance Act is headed "Amendment of section 293". Amendment of section 293 72. In section 293 of the Income-tax Act, the word "assessment" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of March, 1987.

How do I find court cases under Section 72 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 1987 72, section 72 Finance Act 1987, section 72 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 72 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 293 (Bar of suits in civil courts), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1987 as Act 11 of 1987. 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.