Section113
The Finance Act, 1991

Amendment of long title

In force Act 49 of 1991 As on 15 Oct 2026

Act 49 of 1991 Ministry Finance

Section 113 of the Finance Act, 1991 deals with amendment of long title. Expenditure-tax Amendment of long title. 113.

Expenditure-tax

Amendment of long title.

113. In the long title to the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), after the words "in certain hotels", the words "or restaurants and for matters connected therewith or incidental thereto" shall be inserted, with effect from the 1st day of October, 1991.

[Finance (No.

2) Act, 1991]

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Section 113, The Finance Act, 1991 (Act 49 of 1991).

Questions about Section 113

What does Section 113 of the Finance Act deal with?

Section 113 of the Finance Act is headed "Amendment of long title". Expenditure-tax Amendment of long title. 113.

How do I find court cases under Section 113 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 113, section 113 Finance Act 1991, section 113 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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.