Section115
The Finance Act, 2009

Amendment of Chapter VII of Finance (No. 2) Act, 2004

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 115 of the Finance Act, 2009 deals with amendment of Chapter VII of Finance (No. 2) Act, 2004. Amendment of Chapter VII of Finance (No. 2) Act, 2004.

Amendment of Chapter VII of Finance (No.

2) Act, 2004.

115. In Chapter VII of the Finance (No.

2) Act, 2004 (23 of 2004), after section 113, the following section shall be inserted with effect from the 1st day of October, 2009, namely:—

"113A. Chapter VII not to apply in certain cases.—Notwithstand­ing anything contained in this Chapter, the provisions of this Chapter shall not apply to taxable securities transactions en­tered into by any person for, or on behalf of, the New Pension System Trust referred to in clause (44) of section 10 of the Income-tax Act, 1961 (43 of 1961).".

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Section 115, The Finance Act, 2009.

Cross-references

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

Questions about Section 115

What does Section 115 of the Finance Act deal with?

Section 115 of the Finance Act is headed "Amendment of Chapter VII of Finance (No. 2) Act, 2004". Amendment of Chapter VII of Finance (No. 2) Act, 2004.

How do I find court cases under Section 115 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 2009 115, section 115 Finance Act 2009, section 115 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 115 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 10 (Incomes not included in total income), 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 2009. 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.