Section142
The Finance Act, 2017

Repeal of Act 32 of 1986

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 1 provision

Section 142 of the Finance Act, 2017 deals with repeal of Act 32 of 1986. Repeal of Act 32 of 1986 142. The Research and Development Cess Act, 1986 is hereby repealed. The Act was enacted on 17 Apr 2017.

Repeal of Act 32 of 1986

142. The Research and Development Cess Act, 1986 is hereby repealed.

Section 142, The Finance Act, 2017.

Cross-references

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

Questions about Section 142

What does Section 142 of the Finance Act deal with?

Section 142 of the Finance Act is headed "Repeal of Act 32 of 1986". Repeal of Act 32 of 1986 142. The Research and Development Cess Act, 1986 is hereby repealed.

How do I find court cases under Section 142 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 142, section 142 Finance Act 2017, section 142 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 142 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 142 of the Finance Act enacted?

Section 142 of the Finance Act, cited as Finance Act 2017 142, 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.