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Section38
The Finance Act, 2002

Substitution of new section for section 89

In force As on 09 Oct 2026

Ministry Finance Cited by 1 provision

Section 38 of the Finance Act, 2002 deals with substitution of new section for section 89. Substitution of new section for section 89.

Substitution of new section for section 89.

38. For section 89 of the Income-tax Act, the following section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1996, namely:—

"89. Relief when salary, etc., is paid in arrears or in advance.—Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial year, of salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed.".

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Section 38, 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. s. 17 Amendment of section 35CCB
  2. s. 57 Substitution of new section for section 132B
  3. s. 89 Amendment of section 201
  4. Income-tax Act s. 89 Relief when salary, etc., is paid in arrears or in advance

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 38

What does Section 38 of the Finance Act deal with?

Section 38 of the Finance Act is headed "Substitution of new section for section 89". Substitution of new section for section 89.

How do I find court cases under Section 38 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 38, section 38 Finance Act 2002, section 38 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 38 of the Finance Act, and has it changed?

Its own text turns on section 17 (Amendment of section 35CCB), section 57 (Substitution of new section for section 132B), section 89 (Amendment of section 201), Income-tax Act 89 (Relief when salary, etc., is paid in arrears or in advance), 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 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.