Section29
The Finance Act, 1993

Amendment of section 197

In force Act 38 of 1993 As on 14 Oct 2026

Act 38 of 1993 Ministry Finance

Section 29 of the Finance Act, 1993 deals with amendment of section 197. Amendment of section 197. 29. In section 197 of the Income-tax Act, in sub-section (1), after the figures "193,", the figures "194," shall be inserted with effect from the 1st day of June, 1993.

Amendment of section 197.

29. In section 197 of the Income-tax Act, in sub-section (1), after the figures "193,", the figures "194," shall be inserted with effect from the 1st day of June, 1993.

[Finance Act, 1993]

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Section 29, The Finance Act, 1993 (Act 38 of 1993).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 29

What does Section 29 of the Finance Act deal with?

Section 29 of the Finance Act is headed "Amendment of section 197". Amendment of section 197. 29. In section 197 of the Income-tax Act, in sub-section (1), after the figures "193,", the figures "194," shall be inserted with effect from the 1st day of June, 1993.

How do I find court cases under Section 29 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 29, section 29 Finance Act 1993, section 29 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 29 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.

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

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.