Amendment of section 192
Section 21 of the Finance Act, 1989 deals with amendment of section 192. Amendment of section 192 21. In section 192 of the Income-tax Act, with effect from the 1st day of June, 1989 — (a) in sub-section (2A), for the words "public sector undertaking" the words "company, co-operative society, local authority, University, institution, association or body" shall be substit
Amendment of section 192
21. In section 192 of the Income-tax Act, with effect from the 1st day of June, 1989 —
(a) in sub-section (2A), for the words "public sector undertaking" the words "company, co-operative society, local authority, University, institution, association or body" shall be substituted;
(b) after sub-section (2A), the following Explanation shall be inserted, namely:—
'Explanation.— For the purposes of this sub-section, "University" means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a University for the purposes of that Act.'.
[Finance Act, 1989]
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Section 21, The Finance Act, 1989 (Act 13 of 1989).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 21
What does Section 21 of the Finance Act deal with?
Section 21 of the Finance Act is headed "Amendment of section 192". Amendment of section 192 21. In section 192 of the Income-tax Act, with effect from the 1st day of June, 1989 — (a) in sub-section (2A), for the words "public sector undertaking" the words "company, co-operative society, local authority, University, institution, association or body" shall be substit
How do I find court cases under Section 21 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 1989 21, section 21 Finance Act 1989, section 21 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 21 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 192 (Salary), University Grants Commission Act 3 (Application of Act to institutions for higher studies other than Universities), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1989 as Act 13 of 1989. 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 Schedule6983 words
- 2. Income-tax2165 words
- 4. Amendment of section 2568 words
- 7. Amendment of section 32AB544 words
- 11. Amendment of section 48350 words
- 19. Amendment of section 115J252 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.