Act 32 of 1994 Ministry Finance Enacted 13 May 1994 Instruments 1

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. 204 Meaning of "person responsible for paying"
8. Income-tax Act s. 205 Bar against direct demand on assessee

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

• finance_act_2017Notification 2017

All subordinate legislation

Questions about Section 43

What does Section 43 of the Finance Act deal with?

Section 43 of the Finance Act is headed "Amendment of sections 198 to 200 and 202 to 205". Amendment of sections 198 to 200 and 202 to 205.

How do I find court cases under Section 43 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 43, section 43 Finance Act 1994, section 43 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 43 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 4 further provisions, so none of them can safely be read on its own. One instrument names it without being made under it, most recently finance_act_2017 (2017).

When was Section 43 of the Finance Act enacted?

Section 43 of the Finance Act, cited as Finance Act 1994 43, 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

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.