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Section108
The Finance Act, 1991

Amendment of section 20

In force Act 49 of 1991 As on 07 Oct 2026

Act 49 of 1991 Ministry Finance

Section 108 of the Finance Act, 1991 deals with amendment of section 20. Amendment of section 20. 108. In section 20 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1), for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;

Amendment of section 20.

108. In section 20 of the Interest-tax Act, with effect from the 1st day of October, 1991,—

(a) in sub-section (1), for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;

(b) for the words and brackets "to the Commissioner (Appeals)", wherever they occur, the words and brackets "to the Commissioner (Appeals) or to the Appellate Tribunal" shall be substituted.

[Finance (No.

2) Act, 1991]

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Section 108, The Finance Act, 1991 (Act 49 of 1991).

Cross-references

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

This section refers to

  1. s. 20 Amendment of section 49
  2. Interest-tax Act s. 20 Revision of orders by Commissioner

Questions about Section 108

What does Section 108 of the Finance Act deal with?

Section 108 of the Finance Act is headed "Amendment of section 20". Amendment of section 20. 108. In section 20 of the Interest-tax Act, with effect from the 1st day of October, 1991,— (a) in sub-section (1), for the words "Income-tax Officer", the words "Assessing Officer" shall be substituted;

How do I find court cases under Section 108 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 1991 108, section 108 Finance Act 1991, section 108 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 108 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 49), Interest-tax Act 20 (Revision of orders by Commissioner), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1991 as Act 49 of 1991. 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.