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Section90
The Finance Act, 1991

Amendment of section 35

In force Act 49 of 1991 As on 13 Oct 2026

Act 49 of 1991 Ministry Finance Cited by 1 provision

Section 90 of the Finance Act, 1991 deals with amendment of section 35. Amendment of section 35. 90. In section 35 of the Gift-tax Act— (a) for sub-sections (3) and (4), the following sub-sections shall be substituted, with effect from the 1st day of October, 1991, namely:— "(3) A person shall not be proceeded against for an offence under this Act except with the previo

Amendment of section 35.

90. In section 35 of the Gift-tax Act—

(a) for sub-sections (3) and (4), the following sub-sections shall be substituted, with effect from the 1st day of October, 1991, namely:—

"(3) A person shall not be proceeded against for an offence under this Act except with the previous sanction of the Commissioner or Commissioner (Appeals):

Provided that the Chief Commissioner or, as the case may be: Director General may issue such instructions or directions to the aforesaid gift-tax authorities as he may deem fit for institution of proceedings under this sub-section.

(4) Any such offence may, either before or after the institution of proceedings, be compounded by the Chief Commissioner or Director General-";

(b) the existing Explanation shall be renumbered as Explanation 1 and after Explanation 1 as so renumbered, the following Explanation shall be inserted and shall be deemed always to have been inserted namely:—

"Explanation 2.—For the removal of doubts, it is hereby declared that the power of the Board to issue orders, instructions or directions under this Act shall include and shall be deemed always to have included the power to issue instructions or directions (including instructions or directions to obtain the previous approval of the Board) to other. gift-tax authorities for the proper composition of offences under this section.".

[Finance (No.

2) Act, 1991]

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Section 90, 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

  1. s. 35 Insertion of new section 80Q
  2. Gift-tax Act s. 35 Prosecution

Referred to by 1

  1. s. 39 Amendment of section 90

Questions about Section 90

What does Section 90 of the Finance Act deal with?

Section 90 of the Finance Act is headed "Amendment of section 35". Amendment of section 35. 90. In section 35 of the Gift-tax Act— (a) for sub-sections (3) and (4), the following sub-sections shall be substituted, with effect from the 1st day of October, 1991, namely:— "(3) A person shall not be proceeded against for an offence under this Act except with the previo

How do I find court cases under Section 90 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 90, section 90 Finance Act 1991, section 90 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 90 of the Finance Act, and has it changed?

Its own text turns on section 35 (Insertion of new section 80Q), Gift-tax Act 35 (Prosecution), 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

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.