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Section48
The Finance Act, 1990

Omission of Chapter XXII-B

In force Act 12 of 1990 As on 07 Oct 2026

Act 12 of 1990 Ministry Finance

Section 48 of the Finance Act, 1990 deals with omission of Chapter XXII-B. Omission of Chapter XXII-B 48. (1) No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z on as the case may be.

Omission of Chapter XXII-B

48. (1) No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z on as the case may be. sub-section (4), of section 280ZC.

(2) Save as otherwise provided in sub-section (1), Chapter XXII-B shall be omitted.

[Finance Act, 1990]

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Section 48, The Finance Act, 1990 (Act 12 of 1990).

Questions about Section 48

What does Section 48 of the Finance Act deal with?

Section 48 of the Finance Act is headed "Omission of Chapter XXII-B". Omission of Chapter XXII-B 48. (1) No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z on as the case may be.

How do I find court cases under Section 48 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 1990 48, section 48 Finance Act 1990, section 48 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1990 as Act 12 of 1990. 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

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