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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 3

Amendment of Section 2

~1 min read
https://sooperkanoon.com/act/17193

Bare act section · Research

About this section

Finance Act,1990 Section 3 is part of Finance Act,1990 - Amendment of Section 2. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 2 of the Income-tax Act, -

(i) in clause (24), -

'(a) existing sub-clause (va) shall be renumbered as sub-clause (vd) and before sub-clause (vd) as so renumbered, the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1962, namely :-

"(va) any sum chargeable to income-tax under clause (iiia) of section 28;";

(b) after sub-clause (va), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1967, namely :-

"(vb) any sum chargeable to income-tax under clause (iiib) of section 28;";

(c) after sub-clause (vb), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely :-

"(vc) any sum chargeable to income-tax under clause (iiic) of section 28;";'

(ii) in clause (40), for the word and figures "section 143", the words, brackets and figures "sub-section (3) of section 143" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989;

(iii) clause (42C) [as inserted by clause (ii) of section 2 of the Direct Tax Laws (Second Amendment) Act, 1989 (36 of 1989)] shall be omitted.

Frequently asked questions

What does Finance Act,1990 Section 3 provide?

Section Section 3 of the Finance Act,1990 (Amendment of Section 2) is reproduced on this page as part of the Finance Act,1990. 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,1990 Section 3?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 3. 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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