Amendment of section 194C
Section 72 of the Finance Act, 1992 deals with amendment of section 194C. Amendment of section 194C. 72. In section 194C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1992,— (a) in clause (e), for the word "society,", the words "society;
Amendment of section 194C.
72. In section 194C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1992,—
(a) in clause (e), for the word "society,", the words "society; or" shall be substituted;
(b) after clause (e), the following clauses shall be inserted, namely: —
"(f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or
(g) any society registered under the Societies Registration Act, 1860((21 of 1860) or under any law corresponding to that Act in force in any part of India; or
(h) any trust; or
(i) any University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956, (3 of 1956)
[Finance Act, 1992]
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Section 72, 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 72
What does Section 72 of the Finance Act deal with?
Section 72 of the Finance Act is headed "Amendment of section 194C". Amendment of section 194C. 72. In section 194C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1992,— (a) in clause (e), for the word "society,", the words "society;
How do I find court cases under Section 72 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 72, section 72 Finance Act 1992, section 72 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 72 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 194C (Payments to contractors), University Grants Commission Act 3 (Application of Act to institutions for higher studies other than Universities), 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
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.