Section33
The Finance Act, 2005

Amendment of section 112

In force Act 18 of 2005 As on 05 Oct 2026

Act 18 of 2005 Ministry Finance Enacted 13 May 2005

Section 33 of the Finance Act, 2005 deals with amendment of section 112. Amendment of section 112. 33. In section 112 of the Income-tax Act, in sub-section (1), in the proviso occurring below clause (d), after the words "being listed securities or unit", the words "or zero coupon bond" shall be inserted with effect from the 1st day of April, 2006. The Act was enacted on 13 May 2005.

Amendment of section 112.

33. In section 112 of the Income-tax Act, in sub-section (1), in the proviso occurring below clause (d), after the words "being listed securities or unit", the words "or zero coupon bond" shall be inserted with effect from the 1st day of April, 2006.

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Section 33, The Finance Act, 2005 (Act 18 of 2005).

Cross-references

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

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of section 112". Amendment of section 112. 33. In section 112 of the Income-tax Act, in sub-section (1), in the proviso occurring below clause (d), after the words "being listed securities or unit", the words "or zero coupon bond" shall be inserted with effect from the 1st day of April, 2006.

How do I find court cases under Section 33 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 2005 33, section 33 Finance Act 2005, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 112 (Tax on long-term capital gains), so none of them can safely be read on its own.

When was Section 33 of the Finance Act enacted?

Section 33 of the Finance Act, cited as Finance Act 2005 33, was enacted on 13 May 2005 as Act 18 of 2005. 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.