Amendment of section 197A

In force As on 10 Oct 2026

Ministry Finance Cited by 1 provision

Section 58 of the Finance Act, 2007 deals with amendment of section 197A. Amendment of section 197A. 58. In section 197A of the Income-tax Act, in sub-section (1C), the words, figures and letter "and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B" shall be omitted and shall be deemed to have been omitted with effect

Amendment of section 197A.
58. In section 197A of the Income-tax Act, in sub-section (1C), the words, figures and letter "and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B" shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 2006.
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Section 58, The Finance Act, 2007.

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. 197A No deduction to be made in certain cases

Referred to by 1

s. First Schedule First Schedule

Questions about Section 58

What does Section 58 of the Finance Act deal with?

Section 58 of the Finance Act is headed "Amendment of section 197A". Amendment of section 197A. 58. In section 197A of the Income-tax Act, in sub-section (1C), the words, figures and letter "and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B" shall be omitted and shall be deemed to have been omitted with effect

How do I find court cases under Section 58 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 2007 58, section 58 Finance Act 2007, section 58 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 58 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 197A (No deduction to be made in certain cases), 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 2007. 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 Schedule7694 words
2. Income-tax3111 words
6. Amendment of section 101202 words
11. Amendment of section 171097 words
64. Amendment of section 245D1090 words
86. Amendment of section 22D1089 words

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