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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 13

Amendment of Section 43b

~1 min read
https://sooperkanoon.com/act/17203

Bare act section · Research

About this section

Finance Act,1990 Section 13 is part of Finance Act,1990 - Amendment of Section 43b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 43B of the Income-tax Act, with effect from the 1st day of April, 1991, -

(a) in clause (d), after the words "any public financial institution", the words "or a State financial corporation or a State industrial investment corporation" shall be inserted;

(b) for Explanation 4, the following Explanation shall be substituted, namely :-

'Explanation 4 : For the purposes of this section, -

(a) "public financial institution" shall have the meaning assigned to it in section 4A of the Companies Act, 1956 (1 of 1956);

(b) "State financial corporation" means a financial corporation established under section 3 or section 3A or an institution notified under section 46 of the State Financial Corporations Act, 1951 (63 of 1951);

(c) "State industrial investment corporation" means a Government company within the meaning of section 617 of the Companies Act, 1956 (1 of 1956), engaged in the business of providing long-term finance for industrial projects and approved by the Central Government under clause (viii) of sub-section (1) of section 36.'

Frequently asked questions

What does Finance Act,1990 Section 13 provide?

Section Section 13 of the Finance Act,1990 (Amendment of Section 43b) 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 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 13. 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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