Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Cross-references

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

This section refers to

1. Income-tax Act s. 115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D

Referred to by 1

1. s. 123 Substitution of new section for section 53

Questions about Section 53

What does Section 53 of the Finance Act deal with?

Section 53 of the Finance Act is headed "Amendment of section 115BBE". Amendment of section 115BBE. 53. In section 115BBE of the Income-tax Act, in sub-section (2), after the word "allowance", the words "or set off of any loss" shall be inserted with effect from the 1st day of April, 2017.

How do I find court cases under Section 53 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 2016 53, section 53 Finance Act 2016, section 53 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 53 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115BBE (Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 2016 53, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

• Fourth Schedule. Fourth Schedule21791 words
• Eighth Schedule. Eighth Schedule19903 words
• First Schedule. First Schedule8145 words
• 2. Income-tax3742 words
• 222. Insertion of new Chapter III F2100 words
• 70. Substitution of new section for section 1531931 words

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.