Amendment of section 196B
Section 26 of the Finance Act, 1993 deals with amendment of section 196B. Amendment of section 196B. 26. In section 1S6B of the Income-tax Act, in the opening portion, for the words, figures- and letters "Where any income is payable in respect of units referred to in section 115AB to an Offshore Fund", the following shall be substituted with effect from the 1st day of Jun
Amendment of section 196B.
26. In section 1S6B of the Income-tax Act, in the opening portion, for the words, figures- and letters "Where any income is payable in respect of units referred to in section 115AB to an Offshore Fund", the following shall be substituted with effect from the 1st day of June, 1993, namely:—
"Where any income in respect of units referred to in section 115AB or by way of long-term capital gains arising from the transfer of such units is payable to an Offshore Fund".
[Finance Act, 1993]
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Section 26, The Finance Act, 1993 (Act 38 of 1993).
Questions about Section 26
What does Section 26 of the Finance Act deal with?
Section 26 of the Finance Act is headed "Amendment of section 196B". Amendment of section 196B. 26. In section 1S6B of the Income-tax Act, in the opening portion, for the words, figures- and letters "Where any income is payable in respect of units referred to in section 115AB to an Offshore Fund", the following shall be substituted with effect from the 1st day of Jun
How do I find court cases under Section 26 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 1993 26, section 26 Finance Act 1993, section 26 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 1993 as Act 38 of 1993. 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 Schedule5968 words
- 2. Income-tax2352 words
- 42. Amendment of Schedule II2037 words
- 31. Insertion of new Chapter XIX-B1169 words
- 3. Amendment of section 10825 words
- 22. Amendment of section 115K470 words
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