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Section40
The Finance Act, 1995

Amendment of sections 198 to 200 and 202 to 205

In force Act 22 of 1995 As on 15 Oct 2026

Act 22 of 1995 Ministry Finance Cited by 1 provision

Section 40 of the Finance Act, 1995 deals with amendment of sections 198 to 200 and 202 to 205. Amendment of sections 198 to 200 and 202 to 205.

Amendment of sections 198 to 200 and 202 to 205.

40. In sections 198, 199, 200, 202, 203, 203A, 204 and 205 of the Income-tax Act, after the word, figures and letter "section 194-1,", the words, figures and letters "section 194J, section 194K," shall be inserted with effect from the 1st day of July, 1995.

[Finance Act, 1995]

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Section 40, The Finance Act, 1995 (Act 22 of 1995).

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

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 40

What does Section 40 of the Finance Act deal with?

Section 40 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 40 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 1995 40, section 40 Finance Act 1995, section 40 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 40 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. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1995 as Act 22 of 1995. 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.