Act 49 of 1991 Ministry Finance Cited by 2 provisions

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

1. s. 25 Amendment of section 80CCA
2. s. 26 Amendment of section 80G
3. s. 34 Amendment of section 80-O
4. Gift-tax Act s. 26 Reference to High Court

Referred to by 2

1. s. 38 Amendment of section 88
2. s. First Schedule First Schedule

Questions about Section 88

What does Section 88 of the Finance Act deal with?

Section 88 of the Finance Act is headed "Amendment of section 26". Amendment of section 26. 88. In section 26 of the Gift-tax Act, in sub-section (2), after the word and figures "section ", the words, brackets, letter and figures "or clause (e) of sub-section (2) of section " shall be inserted.

How do I find court cases under Section 88 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 88, section 88 Finance Act 1991, section 88 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 88 of the Finance Act, and has it changed?

Its own text turns on section 25 (Amendment of section 80CCA), section 26 (Amendment of section 80G), section 34 (Amendment of section 80-O), Gift-tax Act 26 (Reference to High Court), so none of them can safely be read on its own. 2 other provisions in this corpus refer 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.