Amendment of section 57

In force Act 26 of 1988 As on 14 Oct 2026

Act 26 of 1988 Ministry Finance

Section 19 of the Finance Act, 1988 deals with amendment of section 57. Amendment of section 57 19. In section 57 of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in clause (i),— (1) after the word "dividends", the words "or interest on securities" shall be inserted;

Amendment of section 57
19. In section 57 of the Income-tax Act, with effect from the 1st day of April, 1989,—
(a) in clause (i),—
(1) after the word "dividends", the words "or interest on securities" shall be inserted;
(2) after the words "such dividend", the words "or interest" shall be inserted;
(b) the Explanation shall be omitted.
[Finance Act, 1988]
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Section 19, The Finance Act, 1988 (Act 26 of 1988).

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Questions about Section 19

What does Section 19 of the Finance Act deal with?

Section 19 of the Finance Act is headed "Amendment of section 57". Amendment of section 57 19. In section 57 of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in clause (i),— (1) after the word "dividends", the words "or interest on securities" shall be inserted;

How do I find court cases under Section 19 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 1988 19, section 19 Finance Act 1988, section 19 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 19 of the Finance Act, and has it changed?

Its own text turns on section 57 (Amendment of section 25), Income-tax Act 57 (Deductions), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1988 as Act 26 of 1988. 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 Schedule7045 words
2. Income-tax2162 words
4. Amendment of section 101079 words
6. Insertion of new section 10B1066 words
24. Amendment of section 80HHC788 words
40. Insertion of new section 206C687 words

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