# The Finance Act, 1989, Section 23: Amendment of section 193

- Act: The Finance Act, 1989 (Act 13 of 1989)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1989/section/23/

## Text

Amendment of section 263 23. In section 263 of the Income-tax Act, in sub-section (1), in the Explanation,— (i) in clause (a), after the words "an order passed", the words, figures and letters "on or before or after the 1st day of June, 1988," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (ii) in clause (b), for the word "includes", the words "shall include and shall be deemed always to have included" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988; (iii) in clause (c),— (a) after the words "of any appeal", the words, figures and letters "filed on or before or after the 1st day of June, 1968" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (b) after the words "shall extend", the words "and shall be deemed always to have extended" shall be, inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988. [Finance Act, 1989] © Copyright. Taxmann Publications Pvt. Ltd.

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