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TypeBare Act JurisdictionCentral Government

Finance Act, 1985 Section 27

Amendment of Section 115e

~1 min read
https://sooperkanoon.com/act/18648

Bare act section · Research

About this section

Finance Act, 1985 Section 27 is part of Finance Act, 1985 - Amendment of Section 115e. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115E of the Income-tax Act, with effect from the 1st day of April, 1986, -

(a) in sub-section (1), the words "as increased by a surcharge for purposes of the Union at the rate of twelve and a half per cent. of such income-tax" shall be omitted;

(b) in sub-section (2), in clause (i), for the words "the aggregate of the income-tax and surcharge", the words "the income-tax" shall be substituted.

Frequently asked questions

What does Finance Act, 1985 Section 27 provide?

Section Section 27 of the Finance Act, 1985 (Amendment of Section 115e) is reproduced on this page as part of the Finance Act, 1985. 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, 1985 Section 27?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1985 Section 27. 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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