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Section21
The Finance Act, 2013

Amendment of section 87

In force As on 08 Oct 2026

Ministry Finance Cited by 1 provision

Section 21 of the Finance Act, 2013 deals with amendment of section 87. Amendment of section 87. 21. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2014,— (i) | in sub-section (1), for the word and figures "sections ", the word, figures and letter "sections 87A, " shall be substituted;

Amendment of section 87.

21. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2014,—

(i)in sub-section (1), for the word and figures "sections 88", the word, figures and letter "sections 87A, 88" shall be substituted;
(ii)in sub-section (2), for the word and figures "section 88", the words, figures and letter "section 87A or section 88" shall be substituted.

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Section 21, The Finance Act, 2013.

Cross-references

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

This section refers to

  1. s. 87 Amendment of Second Schedule
  2. s. 88 Amendment of section 9
  3. Income-tax Act s. 87 Rebate to be allowed in computing income-tax

Referred to by 1

  1. s. 94 Amendment of section 21

Questions about Section 21

What does Section 21 of the Finance Act deal with?

Section 21 of the Finance Act is headed "Amendment of section 87". Amendment of section 87. 21. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2014,— (i) | in sub-section (1), for the word and figures "sections ", the word, figures and letter "sections 87A, " shall be substituted;

How do I find court cases under Section 21 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 2013 21, section 21 Finance Act 2013, section 21 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 21 of the Finance Act, and has it changed?

Its own text turns on section 87 (Amendment of Second Schedule), section 88 (Amendment of section 9), Income-tax Act 87 (Rebate to be allowed in computing income-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 2013. 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.