Section112
The Finance Act, 1991

Amendment of section 29

In force Act 49 of 1991 As on 16 Oct 2026

Act 49 of 1991 Ministry Finance

Section 112 of the Finance Act, 1991 deals with amendment of section 29. Amendment of section 29. 112. Section 29 of the Interest-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1), as so renumbered, the following sub-sections shall be inserted, with effect from the 1st day of October, 1991, namely:— "(2) If any difficulty arises in giving ef

Amendment of section 29.

112. Section 29 of the Interest-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1), as so renumbered, the following sub-sections shall be inserted, with effect from the 1st day of October, 1991, namely:—

"(2) If any difficulty arises in giving effect to the provisions of this Act, as amended by the Finance (No, 2) Act, 1991, the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty:

Provided that no such order shall be made after the expiry of two years from the 1st day of October, 1991.

(3) Every order made under sub-section (2) shall be laid before each House of Parliament.".

[Finance (No.

2) Act, 1991]

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Section 112, 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 112

What does Section 112 of the Finance Act deal with?

Section 112 of the Finance Act is headed "Amendment of section 29". Amendment of section 29. 112. Section 29 of the Interest-tax Act shall be renumbered as subsection (1) thereof and after sub-section (1), as so renumbered, the following sub-sections shall be inserted, with effect from the 1st day of October, 1991, namely:— "(2) If any difficulty arises in giving ef

How do I find court cases under Section 112 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 112, section 112 Finance Act 1991, section 112 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 112 of the Finance Act, and has it changed?

Its own text turns on section 29 (Amendment of section 80 HHD), Interest-tax Act 29 (Power to remove difficulty), 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.