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Section100
The Finance Act, 2002

Insertion of new section 269UP

In force As on 09 Oct 2026

Ministry Finance

Section 100 of the Finance Act, 2002 deals with insertion of new section 269UP. Insertion of new section 269UP. 100. After section 269UO of the Income-tax Act, the following section shall be inserted with effect from the 1st day of July, 2002, namely:— "269UP.

Insertion of new section 269UP.

100. After section 269UO of the Income-tax Act, the following section shall be inserted with effect from the 1st day of July, 2002, namely:—

"269UP. Chapter not to apply where transfer of immovable property effected after certain date.— The provisions of this Chapter shall not apply to, or in relation to, the transfer of any immovable property effected on or after the 1st day of July, 2002.".

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Section 100, The Finance Act, 2002.

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. 269UO Chapter not to apply to certain transfers

Questions about Section 100

What does Section 100 of the Finance Act deal with?

Section 100 of the Finance Act is headed "Insertion of new section 269UP". Insertion of new section 269UP. 100. After section 269UO of the Income-tax Act, the following section shall be inserted with effect from the 1st day of July, 2002, namely:— "269UP.

How do I find court cases under Section 100 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 2002 100, section 100 Finance Act 2002, section 100 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 100 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 269UO (Chapter not to apply to certain transfers), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2002. 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.