Section59
The Finance Act, 1990

Amendment of section 9

In force Act 12 of 1990 As on 15 Oct 2026

Act 12 of 1990 Ministry Finance

Section 59 of the Finance Act, 1990 deals with amendment of section 9. Gift-tax Amendment of section 9 59. In section 9 of the Gift-tax Act, 1958 (18 of 1958), (hereinafter referred to as the Gift-tax Act), in sub-section (2), in clause (a), for the figures "15, ", the figures and letter "13, 14, 15, 16, 16B" shall be substituted.

Gift-tax

Amendment of section 9

59. In section 9 of the Gift-tax Act, 1958 (18 of 1958), (hereinafter referred to as the Gift-tax Act), in sub-section (2), in clause (a), for the figures "15, 16", the figures and letter "13, 14, 15, 16, 16B" shall be substituted.

[Finance Act, 1990]

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Section 59, The Finance Act, 1990 (Act 12 of 1990).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 59

What does Section 59 of the Finance Act deal with?

Section 59 of the Finance Act is headed "Amendment of section 9". Gift-tax Amendment of section 9 59. In section 9 of the Gift-tax Act, 1958 (18 of 1958), (hereinafter referred to as the Gift-tax Act), in sub-section (2), in clause (a), for the figures "15, ", the figures and letter "13, 14, 15, 16, 16B" shall be substituted.

How do I find court cases under Section 59 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 59, section 59 Finance Act 1990, section 59 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 59 of the Finance Act, and has it changed?

Its own text turns on section 9 (Amendment of section 33A), Gift-tax Act 9 (Instructions to subordinate authorities), so none of them can safely be read on its own.

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

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.