Amendment of section 115F
Section 32 of the Finance Act, 1988 deals with amendment of section 115F. Amendment of section 115F 32. In section 115F of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1989,— (a) in the opening portion,— (i) the words "or deposited" shall be omitted;
Amendment of section 115F
32. In section 115F of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1989,—
(a) in the opening portion,—
(i) the words "or deposited" shall be omitted;
(ii) the words, brackets, figure and letter "or in an account referred to in clause (4A)," shall be omitted;
(iii) the words "or such deposit in the account aforesaid" shall be omitted;
(b) in the Explanation, in clause (i), the words, brackets, figures and letter "referred to in clause (4A) of section 10 or" shall be omitted.
[Finance Act, 1988]
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Section 32, The Finance Act, 1988 (Act 26 of 1988).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 32
What does Section 32 of the Finance Act deal with?
Section 32 of the Finance Act is headed "Amendment of section 115F". Amendment of section 115F 32. In section 115F of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1989,— (a) in the opening portion,— (i) the words "or deposited" shall be omitted;
How do I find court cases under Section 32 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 32, section 32 Finance Act 1988, section 32 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 32 of the Finance Act, and has it changed?
Its own text turns on section 10 (Omission of sections 18 to 21), Income-tax Act 115F (Capital gains on transfer of foreign exchange assets not to be charged in certain cases), 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 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
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.