Amendment of section 21
Section 109 of the Finance Act, 1991 deals with amendment of section 21. Amendment of section 21. 109. In section 21 of the Interest-tax Act, for the portion beginning with "2(43B) and (44)" and ending with "the Third Schedule", the following shall be substituted, with effect from the 1st day of October, 1991, namely: — "2(44), 129, 131, 132, 132A, 132B;
Amendment of section 21.
109. In section 21 of the Interest-tax Act, for the portion beginning with "2(43B) and (44)" and ending with "the Third Schedule", the following shall be substituted, with effect from the 1st day of October, 1991, namely: —
"2(44), 129, 131, 132, 132A, 132B; 133. to 136 (both inclusive), 138: 140, 145, 156, 160, 161, 162, 163, 166, 167, 170, 173, 175, 176, 178, 179, 220 to 227 (both inclusive), 228A, 229, 232, 237 to 245 (both inclusive), 254 to 262 (both inclusive); 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule.".
[Finance (No.
2) Act, 1991]
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Section 109, 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.
Questions about Section 109
What does Section 109 of the Finance Act deal with?
Section 109 of the Finance Act is headed "Amendment of section 21". Amendment of section 21. 109. In section 21 of the Interest-tax Act, for the portion beginning with "2(43B) and (44)" and ending with "the Third Schedule", the following shall be substituted, with effect from the 1st day of October, 1991, namely: — "2(44), 129, 131, 132, 132A, 132B;
How do I find court cases under Section 109 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 109, section 109 Finance Act 1991, section 109 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 109 of the Finance Act, and has it changed?
Its own text turns on section 21 (Insertion of new section 54H), Interest-tax Act 21 (Application of provisions of Income-tax Act), 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
- First Schedule. First Schedule7022 words
- 2. Income-tax2374 words
- 32. Insertion of new section 80-IA2233 words
- 101. Substitution of new sections for sections 11 to 131889 words
- 5. Amendment of section 101415 words
- 28. Amendment of section 80HHC1101 words
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