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TypeBare Act JurisdictionCentral Government Enacted1986

Finance Act, 1986 Section 25

Amendment of Section 115a

~1 min read

https://sooperkanoon.com/act/13349

Bare act section · Research

About this section

Finance Act, 1986 Section 25 is part of Finance Act, 1986 - Amendment of Section 115a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115A of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1987, -

(a) for clause (ii), the following clause shall be substituted, namely :-

"(ii) the amount of income-tax calculated on the income by way of royalty, if any, included in the total income, at the rate of thirty per cent.;";

(b) in clause (iii), for the words "forty per cent.", the words "thirty per cent." shall be substituted.

Frequently asked questions

What does Finance Act, 1986 Section 25 provide?

Section Section 25 of the Finance Act, 1986 (Amendment of Section 115a) is reproduced on this page as part of the Finance Act, 1986. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1986 Section 25?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 25. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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