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Section57
The Finance Act, 1992

Amendment of section 115D

In force Act 18 of 1992 As on 07 Oct 2026

Act 18 of 1992 Ministry Finance Cited by 2 provisions

Section 57 of the Finance Act, 1992 deals with amendment of section 115D. Amendment of section 115D. 57. In section, 115D of the Income-tax Act in subjection (2), in clause (a), for the words, brackets, figures and letter "under sub-section (2) of section 48 or under Chapter VI-A", the words, figures .and letter 'under Chapter VI-A and nothing contained in the provisions

Amendment of section 115D.

57. In section, 115D of the Income-tax Act in subjection (2), in clause (a), for the words, brackets, figures and letter "under sub-section (2) of section 48 or under Chapter VI-A", the words, figures .and letter 'under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable under the head "Capital gains", shall be substituted with effect from the 1st day of April, 1993.

[Finance Act, 1992]

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Section 57, 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

  1. s. 48 Amendment of section 80L

Referred to by 2

  1. s. 56 Insertion of new section 115 AC
  2. s. First Schedule First Schedule

Questions about Section 57

What does Section 57 of the Finance Act deal with?

Section 57 of the Finance Act is headed "Amendment of section 115D". Amendment of section 115D. 57. In section, 115D of the Income-tax Act in subjection (2), in clause (a), for the words, brackets, figures and letter "under sub-section (2) of section 48 or under Chapter VI-A", the words, figures .and letter 'under Chapter VI-A and nothing contained in the provisions

How do I find court cases under Section 57 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 57, section 57 Finance Act 1992, section 57 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 57 of the Finance Act, and has it changed?

Its own text turns on section 48 (Amendment of section 80L), so none of them can safely be read on its own. 2 other provisions in this corpus refer 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

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.