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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 6

Amendment of Section 28

~1 min read
https://sooperkanoon.com/act/17196

Bare act section · Research

About this section

Finance Act,1990 Section 6 is part of Finance Act,1990 - Amendment of Section 28. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 28 of the Income-tax Act, -

(a) after clause (iii), the following clause shall be inserted and shall deemed to have been inserted with effect from the 1st day of April, 1962, namely :-

"(iiia) profits on sale of a licence granted under the Imports (Control) Order, 1955, made under the Imports and Exports (Control) Act, 1947 (18 of 1947);";

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

"(iiib) cash assistance (by whatever name called) received or receivable by any person against exports under any scheme of the Government of India;";

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

"(iiic) any duty of customs or excise re-paid or re-payable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971;".

Frequently asked questions

What does Finance Act,1990 Section 6 provide?

Section Section 6 of the Finance Act,1990 (Amendment of Section 28) 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 6?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 6. 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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