eCourtsIndia
IndiaCode Laws
Section131
The Finance Act, 2017

Amendment of section 20 of Act, 2 of 1882

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 131 of the Finance Act, 2017 deals with amendment of section 20 of Act, 2 of 1882. Amendment of section 20 of Act, 2 of 1882 131. The Act was enacted on 17 Apr 2017.

Amendment of section 20 of Act, 2 of 1882

131. In section 20 of the Indian Trusts Act,1882 [as substituted by section 2 of the Indian Trusts (Amendment) Act, 2016]:—

(i)for the words "invest the money in any of the securities or class of securities expressly authorised by the instrument of trust or", the words "make investments as expressly authorised by the instrument of trust or in any of the securities or class of securities" shall be substituted;
(ii)in the proviso, the words "in any of the securities or class of securities mentioned above" shall be omitted.
Section 131, The Finance Act, 2017.

Cross-references

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

This section refers to

  1. s. 20 Amendment of section 44AB
  2. Indian Trusts Act s. 20 Investment of trust-money

Questions about Section 131

What does Section 131 of the Finance Act deal with?

Section 131 of the Finance Act is headed "Amendment of section 20 of Act, 2 of 1882". Amendment of section 20 of Act, 2 of 1882 131.

How do I find court cases under Section 131 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 2017 131, section 131 Finance Act 2017, section 131 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 131 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 44AB), Indian Trusts Act 20 (Investment of trust-money), so none of them can safely be read on its own.

When was Section 131 of the Finance Act enacted?

Section 131 of the Finance Act, cited as Finance Act 2017 131, was enacted on 17 Apr 2017. 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.