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Section12
The Finance Act, 1998

Amendment of section 35A

In force As on 18 Oct 2026

Ministry Finance

Section 12 of the Finance Act, 1998 deals with amendment of section 35A. Amendment of section 35A. 12. In section 35A of the Income-tax Act, in sub-section (1), after the words, figures and letters "after the 28th day of February, ", the words, figures and letters "but before the 1st day of April, " shall be inserted with effect from 1st day April, 1999.

Amendment of section 35A.

12. In section 35A of the Income-tax Act, in sub-section (1), after the words, figures and letters "after the 28th day of February, 1966", the words, figures and letters "but before the 1st day of April, 1998" shall be inserted with effect from 1st day April, 1999.

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Section 12, The Finance Act, 1998.

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. 35A Expenditure on acquisition of patent rights or copyrights

Questions about Section 12

What does Section 12 of the Finance Act deal with?

Section 12 of the Finance Act is headed "Amendment of section 35A". Amendment of section 35A. 12. In section 35A of the Income-tax Act, in sub-section (1), after the words, figures and letters "after the 28th day of February, ", the words, figures and letters "but before the 1st day of April, " shall be inserted with effect from 1st day April, 1999.

How do I find court cases under Section 12 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 1998 12, section 12 Finance Act 1998, section 12 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 12 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 35A (Expenditure on acquisition of patent rights or copyrights), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1998. 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.