Amendment of section 11
Section 6 of the Finance Act, 1991 deals with amendment of section 11. Amendment of section 11. 6. In section 11 of the Income-tax Act, for sub-section (4A), the following sub-section shall be substituted, with effect from the 1st day of April, 1992, namely: — " (4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation t
Amendment of section 11.
6. In section 11 of the Income-tax Act, for sub-section (4A), the following sub-section shall be substituted, with effect from the 1st day of April, 1992, namely: —
" (4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation to any income of a trust or an institution, being profits and gains of business, unless the business is incidental to the attainment of the objectives of the trust or, as the case may be, institution, and separate books of account are maintained by such trust or institution in respect of such business.".
[Finance (No.
2) Act, 1991]
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Section 6, The Finance Act, 1991 (Act 49 of 1991).
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Questions about Section 6
What does Section 6 of the Finance Act deal with?
Section 6 of the Finance Act is headed "Amendment of section 11". Amendment of section 11. 6. In section 11 of the Income-tax Act, for sub-section (4A), the following sub-section shall be substituted, with effect from the 1st day of April, 1992, namely: — " (4A) Sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) shall not apply in relation t
How do I find court cases under Section 6 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 6, section 6 Finance Act 1991, section 6 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 6 of the Finance Act, and has it changed?
Its own text turns on section 11 (Amendment of section 32), Income-tax Act 11 (Income from property held for charitable or religious purposes), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
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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