Amendment of section 2
Section 114 of the Finance Act, 1991 deals with amendment of section 2. Amendment of section 2. 114. In section 2 of the Expenditure-tax Act, after clause (9), the following clause shall be inserted, with effect from the 1st day of October, 1991, namely: — '(9A) "restaurant" means any premises, not being a restaurant situated in a hotel referred to in clause (1) of sect
Amendment of section 2.
114. In section 2 of the Expenditure-tax Act, after clause (9), the following clause shall be inserted, with effect from the 1st day of October, 1991, namely: —
'(9A) "restaurant" means any premises, not being a restaurant situated in a hotel referred to in clause (1) of section 3, in which the business of sale of food or drink to the public is carried on and such premises, at the beginning of any month, are equipped with, or have access to, facilities for air-conditioning;'.
[Finance (No.
2) Act, 1991]
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Section 114, 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
Questions about Section 114
What does Section 114 of the Finance Act deal with?
Section 114 of the Finance Act is headed "Amendment of section 2". Amendment of section 2. 114. In section 2 of the Expenditure-tax Act, after clause (9), the following clause shall be inserted, with effect from the 1st day of October, 1991, namely: — '(9A) "restaurant" means any premises, not being a restaurant situated in a hotel referred to in clause (1) of sect
How do I find court cases under Section 114 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 114, section 114 Finance Act 1991, section 114 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 114 of the Finance Act, and has it changed?
Its own text turns on Expenditure-tax Act 2 (Definitions), section 2 (Income-tax), section 3 (Amendment of section 2), 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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