Amendment of section 44AB
Section 20 of the Finance Act, 1992 deals with amendment of section 44AB. Amendment of section 44AB; 20. In section 44AB of the Income-tax Act, in the proviso, for the words "Provided that", the following shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1985, namely: — "Provided that this section shall not apply to
Amendment of section 44AB;
20. In section 44AB of the Income-tax Act, in the proviso, for the words "Provided that", the following shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1985, namely: —
"Provided that this section shall not apply to the person, who derives income of the nature referred to in section 44AC or section 44B or section 44BB or section 44BBA or section 44BBB, on and from the 1st day of April, 1985 or, as the case may be, the date on which the relevant section came into force, whichever is later:
Provided further that".
[Finance Act, 1992]
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Section 20, 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 20
What does Section 20 of the Finance Act deal with?
Section 20 of the Finance Act is headed "Amendment of section 44AB". Amendment of section 44AB; 20. In section 44AB of the Income-tax Act, in the proviso, for the words "Provided that", the following shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1985, namely: — "Provided that this section shall not apply to
How do I find court cases under Section 20 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 20, section 20 Finance Act 1992, section 20 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 20 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 44AB (Audit of accounts of certain persons carrying on business or profession), 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
- First Schedule. First Schedule6776 words
- 2. Income-tax2308 words
- 4. Amendment of section 101580 words
- 58. Insertion of new Chapter XII-C876 words
- 16. Amendment of section 40813 words
- 35. Amendment of section 64707 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.