Amendment of section 194
Section 51 of the Finance Act, 1991 deals with amendment of section 194. Amendment of section 194. 51. In section 194 of the Income-tax Act, with effect from the 1st day of October, 1991,— (i) after the words "distribution or payment to shareholder,", the words "who is resident in India," shall be inserted;
Amendment of section 194.
51. In section 194 of the Income-tax Act, with effect from the 1st day of October, 1991,—
(i) after the words "distribution or payment to shareholder,", the words "who is resident in India," shall be inserted;
(ii) in the proviso, the words "who is resident in India," shall be omitted.
[Finance (No.
2) Act, 1991]
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Section 51, The Finance Act, 1991 (Act 49 of 1991).
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Questions about Section 51
What does Section 51 of the Finance Act deal with?
Section 51 of the Finance Act is headed "Amendment of section 194". Amendment of section 194. 51. In section 194 of the Income-tax Act, with effect from the 1st day of October, 1991,— (i) after the words "distribution or payment to shareholder,", the words "who is resident in India," shall be inserted;
How do I find court cases under Section 51 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 51, section 51 Finance Act 1991, section 51 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 51 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 194 (Dividends), 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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