Amendment of section 54EC
Section 27 of the Finance Act, 2017 deals with amendment of section 54EC. Amendment of section 54EC. 27. In section 54EC of the Income-tax Act, in sub-section (3), in the Explanation, in clause (ba), for the words and figures "the Companies Act, 1956 (1 of 1956)" occurring at the end, the words and figures "the Companies Act, 1956; The Act was enacted on 17 Apr 2017.
Amendment of section 54EC.
27. In section 54EC of the Income-tax Act, in sub-section (3), in the Explanation, in clause (ba), for the words and figures "the Companies Act, 1956 (1 of 1956)" occurring at the end, the words and figures "the Companies Act, 1956; or any other bond notified by the Central Government in this behalf" shall be substituted with effect from the 1st day of April, 2018.
Section 27, 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 27
What does Section 27 of the Finance Act deal with?
Section 27 of the Finance Act is headed "Amendment of section 54EC". Amendment of section 54EC. 27. In section 54EC of the Income-tax Act, in sub-section (3), in the Explanation, in clause (ba), for the words and figures "the Companies Act, 1956 (1 of 1956)" occurring at the end, the words and figures "the Companies Act, 1956;
How do I find court cases under Section 27 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 27, section 27 Finance Act 2017, section 27 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 27 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 54EC (Capital gain not to be charged on investment in certain bonds), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When was Section 27 of the Finance Act enacted?
Section 27 of the Finance Act, cited as Finance Act 2017 27, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. Income-tax8321 words
- 2. Income-tax4071 words
- 148. Amendment of Chapter VIB1616 words
- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 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.