Consequential amendments
Section 72 of the Finance Act, 1991 deals with consequential amendments. Consequential amendments. 72. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, with effect from the 1st day of April, 1992, namely: — (i) in section 54, in sub-section (2), in the Explanation to the proviso, in clause (a), for the words "ten
Consequential amendments.
72. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, with effect from the 1st day of April, 1992, namely: —
(i) in section 54, in sub-section (2), in the Explanation to the proviso, in clause (a), for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted;
(ii) in section 54B, in sub-section (2), in the Explanation to the proviso, for the words "ten thousand rupees", the words "fifteen .thousand rupees", shall be substituted;
(iii) in section 54D, in sub-section' (2), in the Explanation to the proviso, for 'the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted:
(iv) in section 54F, in the Explanation, for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted;
(v) in section 54G, in sub-section (2), in the Explanation to the proviso, for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted.
[Finance (No.
2) Act, 1991]
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Section 72, 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 72
What does Section 72 of the Finance Act deal with?
Section 72 of the Finance Act is headed "Consequential amendments". Consequential amendments. 72. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, with effect from the 1st day of April, 1992, namely: — (i) in section 54, in sub-section (2), in the Explanation to the proviso, in clause (a), for the words "ten
How do I find court cases under Section 72 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 72, section 72 Finance Act 1991, section 72 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 72 of the Finance Act, and has it changed?
Its own text turns on section 54 (Insertion of new section 194EE), 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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