Amendment of section 36
Section 9 of the Finance Act, 1987 deals with amendment of section 36. Amendment of section 36 9. In section 36 of the Income-tax Act, in sub-section (1), after clause (v), the following clause shall he inserted with effect from the 1st day of April, 1988, namely:— '(va) any sum;
Amendment of section 36
9. In section 36 of the Income-tax Act, in sub-section (1), after clause (v), the following clause shall he inserted with effect from the 1st day of April, 1988, namely:—
'(va) any sum; received by the; assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employee's account in the relevant fund or funds on or before the due date.
Explanation.—For the purposes of this clause, "due date'' means the date by which the assessee is required, as an employer to credit an employee's contribution to the employee's account in the relevant, fund under any Act, rule, order or notification issued thereunder or under any standing order, award, contract of service or otherwise."
[Finance Act, 1987]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 9, 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.
This section refers to
Referred to by 1
Questions about Section 9
What does Section 9 of the Finance Act deal with?
Section 9 of the Finance Act is headed "Amendment of section 36". Amendment of section 36 9. In section 36 of the Income-tax Act, in sub-section (1), after clause (v), the following clause shall he inserted with effect from the 1st day of April, 1988, namely:— '(va) any sum;
How do I find court cases under Section 9 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 9, section 9 Finance Act 1987, section 9 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 9 of the Finance Act, and has it changed?
Its own text turns on section 2 (Income-tax), section 36 (Amendment of section 80-O), Income-tax Act 36 (Other deductions), 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 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
- First Schedule. First Schedule6061 words
- 2. Income-tax1675 words
- 32. Amendment of section 80C1059 words
- 24. Insertion of new section 54G901 words
- 59. Insertion of new sections 245BA to 245BD752 words
- 79. Insertion of new sections 22BA to 22BD748 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.