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TypeBare Act JurisdictionCentral Government

Finance Act, 1986 Section 44

Amendment of Section 18

~1 min read
https://sooperkanoon.com/act/13368

Bare act section · Research

About this section

Finance Act, 1986 Section 44 is part of Finance Act, 1986 - Amendment of Section 18. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 18 of the Gift-tax Act, with effect from the 1st day of April, 1987,-

(a) in the opening portion, for the words, figure and letter "or, in a case where the provisions of section 6A are applicable to a gift, in the manner specified in that section", the words, brackets and figures "or at the rate specified in sub-section (2) of section 3" shall be substituted;

(b) in the Explanation, for the words, figure and letter "in the manner specified in section 6A", at both the places where they occur, the words, brackets and figures "at the rate specified in sub-section (2) of section 3" shall be substituted.

Frequently asked questions

What does Finance Act, 1986 Section 44 provide?

Section Section 44 of the Finance Act, 1986 (Amendment of Section 18) 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 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 44. 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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