Amendment of section 234C
Section 63 of the Finance Act, 1991 deals with amendment of section 234C. Amendment of section 234C. 63. In section 234C of the Income-tax Act, in sub-section (I), in the opening portion, after the words "in any financial year,", the words and figures "the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or" shall be inserted and shal
Amendment of section 234C.
63. In section 234C of the Income-tax Act, in sub-section (I), in the opening portion, after the words "in any financial year,", the words and figures "the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989.
[Finance (No.
2) Act, 1991]
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Section 63, The Finance Act, 1991 (Act 49 of 1991).
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Questions about Section 63
What does Section 63 of the Finance Act deal with?
Section 63 of the Finance Act is headed "Amendment of section 234C". Amendment of section 234C. 63. In section 234C of the Income-tax Act, in sub-section (I), in the opening portion, after the words "in any financial year,", the words and figures "the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or" shall be inserted and shal
How do I find court cases under Section 63 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 63, section 63 Finance Act 1991, section 63 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 63 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 234C (Interest for deferment of advance tax), 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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