Section111
The Finance Act, 2002

Amendment of section 18C

In force As on 07 Oct 2026

Ministry Finance

Section 111 of the Finance Act, 2002 deals with amendment of section 18C. Amendment of section 18C. 111. In section 18C of the Wealth-tax Act, with effect from the 1st day of June, 2002,— (a ) in sub-section (1),— (i) after the words and figures "before the High Court or the Supreme Court on a reference under section ", the words, figures and letter "or in appeal under se

Amendment of section 18C.

111. In section 18C of the Wealth-tax Act, with effect from the 1st day of June, 2002,—

(a ) in sub-section (1),—

(i) after the words and figures "before the High Court or the Supreme Court on a reference under section 27", the words, figures and letter "or in appeal under section 27A before the High Court" shall be inserted;

(ii) for the words and figures "for a reference before the High Court or the Supreme Court under section 27 or in appeal before the Supreme Court under section 29", the words, figures and letter "in appeal before the High Court under section 27A or the Supreme Court under section 29" shall be substituted;

(b ) in sub-section (4), in clause (b), for the words and figures "for a reference before the High Court or the Supreme Court under section 27 or in appeal before the Supreme Court under section 29", the words, figures and letter "in appeal before the High Court under section 27A or the Supreme Court under section 29" shall be substituted.

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Section 111, The Finance Act, 2002.

Cross-references

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

Questions about Section 111

What does Section 111 of the Finance Act deal with?

Section 111 of the Finance Act is headed "Amendment of section 18C". Amendment of section 18C. 111. In section 18C of the Wealth-tax Act, with effect from the 1st day of June, 2002,— (a ) in sub-section (1),— (i) after the words and figures "before the High Court or the Supreme Court on a reference under section ", the words, figures and letter "or in appeal under se

How do I find court cases under Section 111 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 111, section 111 Finance Act 2002, section 111 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 111 of the Finance Act, and has it changed?

Its own text turns on section 27 (Substitution of new section for section 70), section 29 (Amendment of section 74), Wealth-tax Act 18C (Procedure when assessee claims identical question of law is pending before High Court or Supreme Court), 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.