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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1996 Section 5

Amendment of Section 12a

~1 min read
https://sooperkanoon.com/act/15082

Bare act section · Research

About this section

Finance (No. 2) Act, 1996 Section 5 is part of Finance (No. 2) Act, 1996 - Amendment of Section 12a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 12A of the Income-tax Act, in clause (a), for the words "whichever is later", the words, figures and letters "whichever is later and such trust or institution is registered under section 12AA" shall be substituted with effect from the 1st day of April, 1997.

Frequently asked questions

What does Finance (No. 2) Act, 1996 Section 5 provide?

Section Section 5 of the Finance (No. 2) Act, 1996 (Amendment of Section 12a) is reproduced on this page as part of the Finance (No. 2) Act, 1996. 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 (No. 2) Act, 1996 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1996 Section 5. 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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