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Section30
The Finance Act, 1993

Amendment of sections 198 to 200, 202 to 203A and 205

In force Act 38 of 1993 As on 13 Oct 2026

Act 38 of 1993 Ministry Finance Cited by 1 provision

Section 30 of the Finance Act, 1993 deals with amendment of sections 198 to 200, 202 to 203A and 205. Amendment of sections 198 to 200, 202 to 203A and 205.

Amendment of sections 198 to 200, 202 to 203A and 205.

30. In sections 198, 199, 200, 202, 203, 203A and 205 of the Income-tax Act, for the words, figures and letter "and section 196C", the words, figures and letters ", section 196C and section 196D" shall be substituted with effect from the 1st day of June, 1993.

[Finance Act, 1993]

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Section 30, 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.

This section refers to

  1. Income-tax Act s. 198 Tax deducted is income received
  2. Income-tax Act s. 199 Credit for tax deducted
  3. Income-tax Act s. 200 Duty of person deducting tax
  4. Income-tax Act s. 202 Deduction only one mode of recovery
  5. Income-tax Act s. 203 Certificate for tax deducted
  6. Income-tax Act s. 203A Tax deduction and collection account number
  7. Income-tax Act s. 205 Bar against direct demand on assessee

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 30

What does Section 30 of the Finance Act deal with?

Section 30 of the Finance Act is headed "Amendment of sections 198 to 200, 202 to 203A and 205". Amendment of sections 198 to 200, 202 to 203A and 205.

How do I find court cases under Section 30 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 30, section 30 Finance Act 1993, section 30 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 30 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 198 (Tax deducted is income received), Income-tax Act 199 (Credit for tax deducted), Income-tax Act 200 (Duty of person deducting tax), Income-tax Act 202 (Deduction only one mode of recovery), and on 3 further provisions, 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 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.