Consequential amendments
Section 88 of the Finance Act, 1992 deals with consequential amendments. Consequential amendments. 88. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act,— (a) in section 32, in sub-section (2), the brackets and words "(or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in
Consequential amendments.
88. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act,—
(a) in section 32, in sub-section (2), the brackets and words "(or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners)" shall be omitted with effect from the 1st day of April, 1993;
(b) in section 139, in sub-section (1), in the Explanation, in clause (b), in sub-clause (i), the words "or in the case of a partner of .a firm where the accounts of the firm are required to be so audited" shall be omitted with effect from the 1st day of April, 1993;
(c) in section 143, in sub-section (1), in clause (c), with effect from the 1st day of April, 1993,—
(i) the words "a partner of a firm" shall be omitted;
(ii) the word "firm", at both the places where it occurs, shall be omitted.
[Finance Act, 1992]
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Section 88, The Finance Act, 1992 (Act 18 of 1992).
Cross-references
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Questions about Section 88
What does Section 88 of the Finance Act deal with?
Section 88 of the Finance Act is headed "Consequential amendments". Consequential amendments. 88. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act,— (a) in section 32, in sub-section (2), the brackets and words "(or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in
How do I find court cases under Section 88 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 88, section 88 Finance Act 1992, section 88 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 88 of the Finance Act, and has it changed?
Its own text turns on section 32 (Amendment of section 54G), so none of them can safely be read on its own. 3 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
- 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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