An Act to give effect to the financial proposals of the Central Government for the financial year 1990-1991.

Act 12 of 1990 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1990

What this Act covers

The Finance Act for 1990. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 62 sections.

1. 1Short title and commencement
2. 2Income-tax
3. 3Amendment of section 2
4. 4Amendment of section 6
5. 5Amendment of section 10
6. 6Amendment of section 28
7. 7Amendment of section 32A
8. 8Amendment of section 32AB
9. 9Amendment of section 33A
10. 10Substitution of new section for section 33AB
11. 11Amendment of section 34
12. 12Amendment of section 35CCB
13. 13Amendment of section 43B
14. 14Amendment of section 44AC
15. 15Amendment of section 45
16. 16Amendment of section 80CCA
17. 17Insertion of new section 80CCB
18. 18Insertion of new section 80DD
19. 19Amendment of section 80GGA
20. 20Amendment of section 80HH
21. 21Amendment of section 80HHA
22. 22Amendment of section 80HHC
23. 23Amendment of section 80HHD
24. 24Amendment of section 80-I
25. 25Amendment of section 80L
26. 26Substitution of new section for section 80M
27. 27Amendment of section 80R
28. 28Amendment of section 80R
29. 29Amendment of section 80RRA
30. 30Amendment of Chapter VIII
31. 31Amendment of section 115-I
32. 32Amendment of section 115-J
33. 33Amendment of section 119
34. 34Amendment of section 139
35. 35Amendment of section 139A
36. 36Amendment of section 142
37. 37Amendment of section 143
38. 38Amendment of section 145
39. 39Amendment of section 151
40. 40Insertion of new section 194F
41. 41Amendment of section 246
42. 42Amendment of section 268
43. 43Insertion of new section 271BB
44. 44Amendment of section 271C
45. 45Amendment of section 271D
46. 46Amendment of section 271E
47. 47Amendment of section 275A
48. 48Omission of Chapter XXII-B
49. 49Amendment of section 288
50. 50Consequential amendments
51. 51Amendment of section 2
52. 52Amendment of section 5
53. 53Amendment of section 10
54. 54Amendment of section 16
55. 55Amendment of section 17
56. 56Insertion of new section 35EEE
57. 57Amendment of section 35K
58. 58Amendment of Schedule III
59. 59Amendment of section 9
60. 60Amendment of section 15
61. 61Amendment of section 15
62. First ScheduleFirst Schedule

Related Acts

• The Finance Act, 1991120 sections
• The Small Industries Development Bank of India Act, 198969 sections
• The Finance Act, 198934 sections
• The Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 19917 sections
• The Finance Act, 1992109 sections
• The Securities and Exchange Board of India Act, 199292 sections
• The Finance Act, 198879 sections
• The Prohibition of Benami Property Transactions Act, 198875 sections

Provenance. 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.

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. Every one of the 62 sections of this Act has its own page. This page is not a substitute for legal advice.