Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 1986

Complete Act - all sections

~1 min read
https://sooperkanoon.com/act/133535

Bare act · Research

About this act

Finance Act, 1986 (1986) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals

Act Text

Preamble1 - Finance Act, 1986
Section1 - SHORT TITLE AND COMMENCEMENT
Chapter1 - INCOME-TAX
Section3 - 3-39 Amended the following sections of the Income-tax Act, which are being incorporated in the principal Act and. hence
Section40 - AMENDMENT OF ACT 27 OF 1957 - Insection 5 of the Wealth-tax Act, 1957,
Section41 - 41-46 [Amendments incorporated in the Gift-tax Act, 1958]
Section47 - [Amendment incorporated in the Companies
Section48 - CUSTOMS TARIFF ACT, 1975 - [Amendments incorporated in the Principal Act]
Chapter2 - AUXILIARY DUTIES OF CUSTOMS
Section50 - [Amendments incorporated in the Customs 1962]
Section51 - [Amendments incorporated in the Central Excises and Salt Act, 1944]
Section52 - [Amendments incorporated in the Principal Act]
Chapter3 - SPECIAL DUTIES OF EXCISE
Section54 - AMENDMENT OF ACT 12 OF 1953 - In the Khadi and other Handloom Industries Development
Section55 - [Amendment incorporated in the Additional Duties of Excise
Section56 - [Amendments incorporated in the Additional duties of Excise
Part2 - RATES OF DEDUCTION OF TAX AT SOURCE IN CERTAIN CASES In every case in which under the provisions ofsections 193-,194-,19

Frequently asked questions

What is the Finance Act, 1986?

The Finance Act, 1986, enacted in 1986, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the Finance Act, 1986?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act, 1986. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales