An Act to give effect to the financial proposals of the Central Government for the financial year 1992-1993.

Act 18 of 1992 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1992

What this Act covers

The Finance Act for 1992. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 109 sections.

1. 1Short title and commencement
2. 2Income-tax
3. 3Amendment of section 2
4. 4Amendment of section 10
5. 5Amendment of section 13
6. 6Amendment of section 15
7. 7Amendment of section 16
8. 8Amendment of section 17
9. 9Amendment of section 23
10. 10Amendment of section 24
11. 11Amendment of section 28
12. 12Amendment of section 33AC
13. 13Insertion of new section 34A
14. 14Amendment of section 36
15. 15Amendment of section 37
16. 16Amendment of section 40
17. 17Amendment of section 40A
18. 18Amendment of section 41
19. 19Amendment of section 44AA
20. 20Amendment of section 44AB
21. 21Omission of section 44AC
22. 22Amendment of section 45
23. 23Amendment of section 47
24. 24Substitution of new section for section 48
25. 25Amendment of section 49
26. 26Omission of section 53
27. 27Amendment of section 54
28. 28Amendment of section 54B
29. 29Amendment of section 54D
30. 30Amendment of section 54E
31. 31Amendment of section 54F
32. 32Amendment of section 54G
33. 33Amendment of section 54H
34. 34Amendment of section 55
35. 35Amendment of section 64
36. 36Omission of section 67
37. 37Amendment of section 71
38. 38Insertion of new section 71A
39. 39Substitution of new section for sections 75,76 and 77
40. 40Amendment of section 78
41. 41Amendment of section 80A
42. 42Amendment of section 80CCA
43. 43Amendment of section 80CCB
44. 44Amendment of section 80D
45. 45Amendment of section 80DD
46. 46Amendment of section 80HHC
47. 47Amendment of section 80-IA
48. 48Amendment of section 80L
49. 49Substitution of new section for section 86
50. 5050
51. 5151
52. 52Insertion of new section 88B
53. 53Insertion of new section 112
54. 54Amendment of section 115A
55. 55Amendment of section 115AB
56. 56Insertion of new section 115 AC
57. 57Amendment of section 115D
58. 58Insertion of new Chapter XII-C
59. 59Amendment of section 139
60. 60Amendment of section 143
61. 61Amendment of section 154
62. 62Amendment of section 155
63. 63Amendment of section 158
64. 64Substitution of sub-heading in Chapter XV
65. 65Commission of sections 182 and 183
66. 66Substitution of new sections for sections 184,185 and 186
67. 67Amendment of section 187
68. 68Amendment of section 189
69. 69Insertion of new section 189 A
70. 70Amendment of section 193
71. 71Amendment of section 194A
72. 72Amendment of section 194C
73. 73Amendment of section 194G
74. 74Amendment of section 194H
75. 75Insertion of new section 196C
76. 76Amendment of section 197
77. 77Amendment of section 107A
78. 78Amendment of sections 198 to 200, 202 to 203A and 205
79. 79Amendment of section 206C
80. 80Amendment of section 211
81. 81Amendment of section 234C
82. 82Amendment of section 239
83. 83Amendment of section 246
84. 84Omission of section 247
85. 85Amendment of section 253
86. 86Substitution of new section for section 267
87. 87Amendment of Second Schedule
88. 88Consequential amendments
89. 89Amendment of section 2
90. 90Amendment of section 3
91. 91Amendment of section 4
92. 92Amendment of section 5
93. 93Amendment of section 7
94. 94Amendment of section 21
95. 95Amendment of section 21A
96. 96Amendment of section 21AA
97. 97Amendment of section 35
98. 98Insertion of new section 35HA
99. 99Amendment of section 45
100. 100Amendment of Schedule I
101. 101Omission of Schedule II
102. 102Amendment of Schedule III
103. 103Amendment of section 2
104. 104Amendment of section 5
105. 105Amendment of section 3
106. 106Amendment of Section 4
107. 107Amendment of section 5
108. 108Amendment of section 7
109. First ScheduleFirst Schedule

Related Acts

• The Securities and Exchange Board of India Act, 199292 sections
• The Special Court (Trial of Offences Relating to Transactions in Securities) Act, 199219 sections
• The Finance Act, 1991120 sections
• The Recovery Of Debts And Bankruptcy Act, 199345 sections
• The Finance Act, 199343 sections
• The Industrial Finance Corporation (Transfer of Undertaking and Repeal) Act, 199312 sections
• The Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 19917 sections
• The Gold Bonds (Immunities and Exemptions) Act, 19936 sections

Provenance. 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.

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. Every one of the 109 sections of this Act has its own page. This page is not a substitute for legal advice.