Section104
The Finance Act, 1992

Amendment of section 5

In force Act 18 of 1992 As on 07 Oct 2026

Act 18 of 1992 Ministry Finance

Section 104 of the Finance Act, 1992 deals with amendment of section 5. Amendment of section 5. 104. In section 5 of the Interest-tax Act, 1974,(45 of 1974) after the words "advances made to other credit institutions", the words "or to any cooperative society engaged in carrying on the business of banking" shall be inserted with effect from the 1st day of October, 1991.

Amendment of section 5.

104. In section 5 of the Interest-tax Act, 1974,(45 of 1974) after the words "advances made to other credit institutions", the words "or to any cooperative society engaged in carrying on the business of banking" shall be inserted with effect from the 1st day of October, 1991.

[Finance Act, 1992]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 104, The Finance Act, 1992 (Act 18 of 1992).

Cross-references

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

Questions about Section 104

What does Section 104 of the Finance Act deal with?

Section 104 of the Finance Act is headed "Amendment of section 5". Amendment of section 5. 104. In section 5 of the Interest-tax Act, 1974,(45 of 1974) after the words "advances made to other credit institutions", the words "or to any cooperative society engaged in carrying on the business of banking" shall be inserted with effect from the 1st day of October, 1991.

How do I find court cases under Section 104 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 1992 104, section 104 Finance Act 1992, section 104 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 104 of the Finance Act, and has it changed?

Its own text turns on section 5 (Amendment of section 13), Interest-tax Act 5 (Scope of chargeable interest), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1992 as Act 18 of 1992. 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.