Section194
The Finance Act, 2019 (No. 2)

Amendment of section 12A

In force As on 07 Oct 2026

Ministry Finance Cited by 2 provisions

Section 194 of the Finance Act, 2019 (No. 2) deals with amendment of section 12A. Amendment of section 12A 194. In section 12A of the principal Act, in sub-section (1), for the words, brackets and figures "sub-section (1) of section ", the words, figures, letters and brackets "section 11A, sub-section (1) of section 12, sub-section (1) of section 12AA" shall be substituted.

Amendment of section 12A

194. In section 12A of the principal Act, in sub-section (1), for the words, brackets and figures "sub-section (1) of section 12", the words, figures, letters and brackets "section 11A, sub-section (1) of section 12, sub-section (1) of section 12AA" shall be substituted.

Section 194, The Finance Act, 2019 (No. 2).

Cross-references

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

Questions about Section 194

What does Section 194 of the Finance Act, 2019 (No. 2) deal with?

Section 194 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 12A". Amendment of section 12A 194. In section 12A of the principal Act, in sub-section (1), for the words, brackets and figures "sub-section (1) of section ", the words, figures, letters and brackets "section 11A, sub-section (1) of section 12, sub-section (1) of section 12AA" shall be substituted.

How do I find court cases under Section 194 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) 194, section 194 Finance Act, 2019 (No. 2), section 194 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 194 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 12 (Amendment of section 43), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

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.