Amendment of section 37

Q: When was Section 15 of the Finance Act enacted?

Section 15 of the Finance Act, cited as Finance Act 1994 15, was enacted on 13 May 1994 as Act 32 of 1994. It is in force as at the date shown on this page.

In force Act 32 of 1994 As on 17 Oct 2026

Act 32 of 1994 Ministry Finance Enacted 13 May 1994

Section 15 of the Finance Act, 1994 deals with amendment of section 37. Amendment of section 37 15. In section 37 of the Income-tax Act, in sub-section (2), for the words, figures and letters "any previous year commencing on the 1st day of April, ", the words, figures and letters "any previous year commencing on or after the 1st day of April, " shall be substituted and The Act was enacted on 13 May 1994.

Amendment of section 37
15. In section 37 of the Income-tax Act, in sub-section (2), for the words, figures and letters "any previous year commencing on the 1st day of April, 1992", the words, figures and letters "any previous year commencing on or after the 1st day of April, 1992" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1993.
[Finance Act, 1994]
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Section 15, The Finance Act, 1994 (Act 32 of 1994).

Cross-references

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

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Questions about Section 15

What does Section 15 of the Finance Act deal with?

Section 15 of the Finance Act is headed "Amendment of section 37". Amendment of section 37 15. In section 37 of the Income-tax Act, in sub-section (2), for the words, figures and letters "any previous year commencing on the 1st day of April, ", the words, figures and letters "any previous year commencing on or after the 1st day of April, " shall be substituted and

How do I find court cases under Section 15 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 1994 15, section 15 Finance Act 1994, section 15 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 15 of the Finance Act, and has it changed?

Its own text turns on section 37 (Amendment of section 143), Income-tax Act 37 (General), so none of them can safely be read on its own.

When was Section 15 of the Finance Act enacted?

Section 15 of the Finance Act, cited as Finance Act 1994 15, was enacted on 13 May 1994 as Act 32 of 1994. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule5507 words
2. Income-tax2077 words
16. Insertion of new sections 44AD and 44AE987 words
32. Amendment of section 115A828 words
45. Amendment of section 234C587 words
6. Amendment of section 10557 words

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