Section77
The Finance Act, 1999

Amendment of section 197A

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 77 of the Finance Act, 1999 deals with amendment of section 197A. Amendment of section 197A. 77. In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (1), the words and figures "section 193 or", at both the places where they occur, shall be omitted;

Amendment of section 197A.

77. In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999,—

(a ) in sub-section (1), the words and figures "section 193 or", at both the places where they occur, shall be omitted;

(b ) in sub-section (1A),—

(i) for the word, figures and letter "section 194A", at both the places where they occur, the words, figures and letter "section 193 or section194A" shall be substituted;

(ii) for the words "either of", the words "any of" shall be substituted.

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Section 77, The Finance Act, 1999.

Cross-references

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

Questions about Section 77

What does Section 77 of the Finance Act deal with?

Section 77 of the Finance Act is headed "Amendment of section 197A". Amendment of section 197A. 77. In section 197A of the Income-tax Act, with effect from the 1st day of June, 1999,— (a ) in sub-section (1), the words and figures "section 193 or", at both the places where they occur, shall be omitted;

How do I find court cases under Section 77 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 1999 77, section 77 Finance Act 1999, section 77 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 77 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 197A (No deduction to be made in certain cases), 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 1999. 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.