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Section182
The Finance Act, 2019 (No. 2)

Amendment of section 14

In force As on 07 Oct 2026

Ministry Finance

Section 182 of the Finance Act, 2019 (No. 2) deals with amendment of section 14. Amendment of section 14 182. In the Securities and Exchange Board of India Act, 1992 (15 of 1992) (hereafter in this Part referred to as the principal Act), in section 14,— (i) | in sub-section (2), after clause (c), the following clause shall be inserted, namely:— "(d) the capital expenditure, as p

Amendment of section 14

182. In the Securities and Exchange Board of India Act, 1992 (15 of 1992) (hereafter in this Part referred to as the principal Act), in section 14,—

(i)in sub-section (2), after clause (c), the following clause shall be inserted, namely:—
"(d) the capital expenditure, as per annual capital expenditure plan approved by the Board and the Central Government.";
(ii)after sub-section (2), the following sub-sections shall be inserted, namely:—
"(3) The Board shall constitute a Reserve Fund and twenty-five per cent. of the annual surplus of the General Fund in any year shall be credited to such Reserve Fund and such fund shall not exceed the total of annual expenditure of preceding two financial years.
(4) After incurring all the expenses referred to in sub-section (2) and transfer to Reserve Fund as specified in sub-section (3), the surplus of the General Fund shall be transferred to the Consolidated Fund of India.".
Section 182, The Finance Act, 2019 (No. 2).

Cross-references

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

This section refers to

  1. s. 14 Amendment of section 43CA

Questions about Section 182

What does Section 182 of the Finance Act, 2019 (No. 2) deal with?

Section 182 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 14". Amendment of section 14 182. In the Securities and Exchange Board of India Act, 1992 (15 of 1992) (hereafter in this Part referred to as the principal Act), in section 14,— (i) | in sub-section (2), after clause (c), the following clause shall be inserted, namely:— "(d) the capital expenditure, as p

How do I find court cases under Section 182 of the Finance Act, 2019 (No. 2)?

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, 2019 (No. 2) 182, section 182 Finance Act, 2019 (No. 2), section 182 of the Finance Act, 2019 (No. 2). 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 182 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 14 (Amendment of section 43CA), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. 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.