Amendment of section 80-IA

In force Act 18 of 1992 As on 05 Oct 2026

Act 18 of 1992 Ministry Finance Cited by 1 provision

Section 47 of the Finance Act, 1992 deals with amendment of section 80-IA. Amendment of section 80-IA. 47. In section 80-IA of the Income-tax Act, in sub-section (12), for clause (f), the following clause, shall be substituted, with effect from the 1st day of April, 1993, namely: — '(f) "small-scale industrial undertaking" means an industrial undertaking which is, as on th

Amendment of section 80-IA.
47. In section 80-IA of the Income-tax Act, in sub-section (12), for clause (f), the following clause, shall be substituted, with effect from the 1st day of April, 1993, namely: —
'(f) "small-scale industrial undertaking" means an industrial undertaking which is, as on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951,(65 of 1951).
[Finance Act, 1992]
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Section 47, 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.

This section refers to

s. 80 Amendment of section 211

Referred to by 1

s. 23 Amendment of section 47

Questions about Section 47

What does Section 47 of the Finance Act deal with?

Section 47 of the Finance Act is headed "Amendment of section 80-IA". Amendment of section 80-IA. 47. In section 80-IA of the Income-tax Act, in sub-section (12), for clause (f), the following clause, shall be substituted, with effect from the 1st day of April, 1993, namely: — '(f) "small-scale industrial undertaking" means an industrial undertaking which is, as on th

How do I find court cases under Section 47 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 47, section 47 Finance Act 1992, section 47 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 47 of the Finance Act, and has it changed?

Its own text turns on section 80 (Amendment of section 211), 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 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

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