Amendment of section 46

Q: When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 1994 53, 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 53 of the Finance Act, 1994 deals with amendment of section 46. Amendment of section 46. 53. In section 46 of the Wealth-tax Act, in sub-section (4), after the words "every rule made under this Act", the words, brackets, figures and letter "and the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F" shall be inserted with The Act was enacted on 13 May 1994.

Amendment of section 46.
53. In section 46 of the Wealth-tax Act, in sub-section (4), after the words "every rule made under this Act", the words, brackets, figures and letter "and the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F" shall be inserted with effect from the 1st day of June, 1994.
[Finance Act, 1994]
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Section 53, 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.

This section refers to

Questions about Section 53

What does Section 53 of the Finance Act deal with?

Section 53 of the Finance Act is headed "Amendment of section 46". Amendment of section 46. 53. In section 46 of the Wealth-tax Act, in sub-section (4), after the words "every rule made under this Act", the words, brackets, figures and letter "and the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F" shall be inserted with

How do I find court cases under Section 53 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 53, section 53 Finance Act 1994, section 53 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 53 of the Finance Act, and has it changed?

Its own text turns on section 46 (Amendment of section 246), Wealth-tax Act 46 (Power to make rules), so none of them can safely be read on its own.

When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 1994 53, 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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