An Act to give effect to the financial proposals of the Central Government for the financial year 1991-1992.

Act 49 of 1991 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1991

What this Act covers

The Finance Act for 1991. 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. 120 sections.

1. 1Short title and commencement
2. 2Income-tax
3. 3Amendment of section 2
4. 4Amendment of section 9
5. 5Amendment of section 10
6. 6Amendment of section 11
7. 7Amendment of section 12 A
8. 8Amendment of section 13
9. 9Amendment of section 17
10. 10Amendment of section 29
11. 11Amendment of section 32
12. 12Amendment of section 35
13. 13Insertion of new section 35AC
14. 14Amendment of section 36
15. 15Insertion of new section 43D
16. 16Amendment of section 44D
17. 17Amendment of section 45
18. 18Amendment of section 47
19. 19Amendment of section 48
20. 20Amendment of section 49
21. 21Insertion of new section 54H
22. 22Amendment of section 57
23. 23Substitution of new-section for section 71
24. 24Amendment of section 74
25. 25Amendment of section 80CCA
26. 26Amendment of section 80G
27. 27Amendment of section 80GG
28. 28Amendment of section 80HHC
29. 29Amendment of section 80 HHD
30. 30Insertion of new section 80HHE
31. 31Amendment of section 80-I
32. 32Insertion of new section 80-IA
33. 33Amendment of section 80L
34. 34Amendment of section 80-O
35. 35Insertion of new section 80Q
36. 36Amendment of section 80QQA
37. 37Substitution of new section for section 80U
38. 38Amendment of section 88
39. 39Amendment of section 90
40. 40Amendment of section 115A
41. 41Insertion of new section 115AB
42. 42Amendment of section 119
43. 43Amendment of section 132
44. 44Amendment of section 139
45. 45Amendment of section 140A
46. 46Amendment of section 143
47. 47Amendment of section 153
48. 48Amendment of section 155
49. 49Amendment of section 161
50. 50Amendment of section 193
51. 51Amendment of section 194
52. 52Amendment of section 194
53. 53Amendment of section 194BB
54. 54Insertion of new section 194EE
55. 55Insertion of new section 194EE
56. 56Amendment of section 195
57. 57Amendment of section 196A
58. 58Insertion of new section 196B
59. 59Amendment of section 197A
60. 60Amendment of sections 198 to 200, 202, 203, 203A and 205
61. 61Amendment of section 204
62. 62Amendment of section 206
63. 63Amendment of section 234C
64. 64Amendment of section 244A
65. 65Amendment of section 245BA
66. 66Amendment of section 245
67. 67Amendment of section 254
68. 68Amendment of section 272 A
69. 69Amendment of section 273A
70. 70Amendment of section 279
71. 71Insertion of Twelfth Schedule
72. 72Consequential amendments
73. 73Amendment of section 5
74. 74Amendment of section 16
75. 75Amendment of section 17A
76. 76Amendment of section 18B
77. 77Amendment of section 22BA
78. 78Amendment of section 22D
79. 79Amendment of section 27
80. 80Amendment of section 34A
81. 81Amendment of section 35-I
82. 82Amendment of section 37
83. 83Amendment of Schedule III
84. 84Amendment of section 4
85. 85Amendment of section 5
86. 86Amendment of section 15
87. 87Amendment of section 16A
88. 88Amendment of section 26
89. 89Amendment of section 33A
90. 90Amendment of section 35
91. 91Amendment of section 2
92. 92Amendment of section 3
93. 93Amendment of section 4
94. 94Substitution of new section for section 5
95. 95Amendment of section 6
96. 96Amendment of section 7
97. 97Amendment of section 8
98. 98Substitution of new section for section 9
99. 99Amendment of section 10
100. 100Insertion of new section 10A
101. 101Substitution of new sections for sections 11 to 13
102. 102Amendment of section 15
103. 103Omission of section 15 A
104. 104Amendment of section 16
105. 105Amendment of section 17
106. 106Substitution of new section for section 18
107. 107Amendment of section 19
108. 108Amendment of section 20
109. 109Amendment of section 21
110. 110Substitution of new sections for sections 23 to 26
111. 111Amendment of section 28
112. 112Amendment of section 29
113. 113Amendment of long title
114. 114Amendment of section 2
115. 115Substitution of new sections for sections 3 to 5
116. 116Substitution of new section for section 7
117. 117Substitution of new section for section 15
118. 118Amendment of section 24
119. 119Amendment of section 31
120. First ScheduleFirst Schedule

Related Acts

• 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, 199062 sections
• The Special Court (Trial of Offences Relating to Transactions in Securities) Act, 199219 sections
• The Small Industries Development Bank of India Act, 198969 sections
• The Recovery Of Debts And Bankruptcy Act, 199345 sections
• The Finance Act, 199343 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.

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