Amendment of section 200

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 88 of the Finance Act, 2002 deals with amendment of section 200. Amendment of section 200. 88. Section 200 of the Income-tax Act shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted with effect from the 1st day of June, 2002, namely :— "(2) Any person being an employer, referred

Amendment of section 200.
88. Section 200 of the Income-tax Act shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted with effect from the 1st day of June, 2002, namely :—
"(2) Any person being an employer, referred to in sub-section (1A) of section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.".
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Section 88, 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

Income-tax Act s. 200 Duty of person deducting tax

Referred to by 1

s. 37 Amendment of section 88

Questions about Section 88

What does Section 88 of the Finance Act deal with?

Section 88 of the Finance Act is headed "Amendment of section 200". Amendment of section 200. 88. Section 200 of the Income-tax Act shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted with effect from the 1st day of June, 2002, namely :— "(2) Any person being an employer, referred

How do I find court cases under Section 88 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 88, section 88 Finance Act 2002, section 88 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 88 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 200 (Duty of person deducting tax), 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

First Schedule. First Schedule5753 words
4. Amendment of section 102120 words
2. Income-tax1821 words
60. Amendment of section 143781 words
21. Substitution of new section for section 43A780 words
57. Substitution of new section for section 132B724 words

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