Section19
The Finance Act, 2014

Amendment of section 48

In force Act 25 of 2014 As on 10 Oct 2026

Act 25 of 2014 Ministry Finance

Section 19 of the Finance Act, 2014 deals with amendment of section 48. Amendment of section 48. 19. In section 48 of the Income-tax Act, in the Explanation, in clause (v), for the words "Consumer Price Index for urban non-manual employees", the words and brackets "Consumer Price Index (Urban)" shall be substituted with effect from the 1st day of April, 2016.

Amendment of section 48.

19. In section 48 of the Income-tax Act, in the Explanation, in clause (v), for the words "Consumer Price Index for urban non-manual employees", the words and brackets "Consumer Price Index (Urban)" shall be substituted with effect from the 1st day of April, 2016.

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Section 19, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

Questions about Section 19

What does Section 19 of the Finance Act deal with?

Section 19 of the Finance Act is headed "Amendment of section 48". Amendment of section 48. 19. In section 48 of the Income-tax Act, in the Explanation, in clause (v), for the words "Consumer Price Index for urban non-manual employees", the words and brackets "Consumer Price Index (Urban)" shall be substituted with effect from the 1st day of April, 2016.

How do I find court cases under Section 19 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 2014 19, section 19 Finance Act 2014, section 19 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 19 of the Finance Act, and has it changed?

Its own text turns on section 48 (Insertion of new section 133C), Income-tax Act 48 (Mode of computation), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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.