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TypeBare Act JurisdictionCentral Government

Finance Act, 1986 Section 45

Amendment of Section 19a

~1 min read
https://sooperkanoon.com/act/13369

Bare act section · Research

About this section

Finance Act, 1986 Section 45 is part of Finance Act, 1986 - Amendment of Section 19a. Read the section text below and explore Indian court judgments that cite it.

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

Section Text

In section 19A of the Gift-tax Act, in sub-section (2), after the words "or rates specified in the Schedule", the words, brackets and figures "or, as the case may be, at the rate specified in sub-section (2) of section 3" shall be inserted with effect from the 1st day of April, 1987.

Frequently asked questions

What does Finance Act, 1986 Section 45 provide?

Section Section 45 of the Finance Act, 1986 (Amendment of Section 19a) 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 45?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 45. 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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