Amendment of Act 58 of 2002

In force Act 8 of 2023 As on 07 Oct 2026

Act 8 of 2023 Ministry Finance

Section 173 of the Finance Act, 2023 deals with amendment of Act 58 of 2002. PART VII Amendments to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 Amendment of Act 58 of 2002.

PART VII
Amendments to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002
Amendment of Act 58 of 2002.
173. In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, with effect from the 1st day of April, 2023,—
(a) in section 8, in sub-section (1), for the words "investors, shall", the words "investors or from such date as may be notified by the Central Government in the Official Gazette, whichever is earlier," shall be substituted;
(b) in section 13, in sub-section (1), for the figures, letters and words "31st day of March, 2023", the figures, letters and words "31st day of March, 2025" shall be substituted.
Section 173, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

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Questions about Section 173

What does Section 173 of the Finance Act deal with?

Section 173 of the Finance Act is headed "Amendment of Act 58 of 2002". PART VII Amendments to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 Amendment of Act 58 of 2002.

How do I find court cases under Section 173 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 2023 173, section 173 Finance Act 2023, section 173 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 173 of the Finance Act, and has it changed?

Its own text turns on section 8 (Amendment of section 12A), section 13 (Amendment of section 43B), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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

First Schedule. First Schedule10190 words
2. Income-tax8337 words
Fourth Schedule. Fourth Schedule6615 words
5. Amendment of section 102717 words
150. Substitution of new section for section 1101621 words
54. Insertion of new section 115BAE1218 words

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(a)		in section 8, in sub-section (1), for the words "investors, shall", the words "investors or from such date as may be notified by the Central Government in the Official Gazette, whichever is earlier," shall be substituted;
(b)		in section 13, in sub-section (1), for the figures, letters and words "31st day of March, 2023", the figures, letters and words "31st day of March, 2025" shall be substituted.