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Section76
The Finance Act, 1992

Amendment of section 197

In force Act 18 of 1992 As on 06 Oct 2026

Act 18 of 1992 Ministry Finance Cited by 1 provision

Section 76 of the Finance Act, 1992 deals with amendment of section 197. Amendment of section 197 76. In section 197 of the Income-tax Act, in sub-section (7), for the portion, beginning with the words "where, in the case of any income of any person other than a company" and ending with the words "the Assessing Officer is satisfied", the following shall he substituted, w

Amendment of section 197

76. In section 197 of the Income-tax Act, in sub-section (7), for the portion, beginning with the words "where, in the case of any income of any person other than a company" and ending with the words "the Assessing Officer is satisfied", the following shall he substituted, with effect from the 1st day of June, 1992, namely:—

"where, in the case of any income of any person, income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment at the rates in force under the provisions of sections 192, 193, 194A, 194D and 195, the Assessing Officer is satisfied".

[Finance Act, 1992]

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Section 76, 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. Income-tax Act s. 197 Certificate for deduction at lower rate

Referred to by 1

  1. s. 39 Substitution of new section for sections 75,76 and 77

Questions about Section 76

What does Section 76 of the Finance Act deal with?

Section 76 of the Finance Act is headed "Amendment of section 197". Amendment of section 197 76. In section 197 of the Income-tax Act, in sub-section (7), for the portion, beginning with the words "where, in the case of any income of any person other than a company" and ending with the words "the Assessing Officer is satisfied", the following shall he substituted, w

How do I find court cases under Section 76 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 76, section 76 Finance Act 1992, section 76 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 76 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 197 (Certificate for deduction at lower rate), 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

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.