Section13
The Finance Act, 2011

Amendment of section 92C

In force As on 11 Oct 2026

Ministry Finance

Section 13 of the Finance Act, 2011 deals with amendment of section 92C. Amendment of section 92C. 13. In section 92C of the Income-tax Act, in sub-section (2), in the second proviso, for the words "five per cent of the latter", the words "such percentage of the latter, as may be notified by the Central Government in the Official Gazette in this behalf" shall be substitu

Amendment of section 92C.

13. In section 92C of the Income-tax Act, in sub-section (2), in the second proviso, for the words "five per cent of the latter", the words "such percentage of the latter, as may be notified by the Central Government in the Official Gazette in this behalf" shall be substituted with effect from the 1st day of April, 2012.

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Section 13, The Finance Act, 2011.

Cross-references

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

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 92C". Amendment of section 92C. 13. In section 92C of the Income-tax Act, in sub-section (2), in the second proviso, for the words "five per cent of the latter", the words "such percentage of the latter, as may be notified by the Central Government in the Official Gazette in this behalf" shall be substitu

How do I find court cases under Section 13 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 2011 13, section 13 Finance Act 2011, section 13 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 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 92C (Computation of arm's length price), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2011. 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.