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TypeBare Act JurisdictionCentral Government

Finance Act, 1982 Section 5

Amendment of Section 13

~1 min read
https://sooperkanoon.com/act/19725

Bare act section · Research

About this section

Finance Act, 1982 Section 5 is part of Finance Act, 1982 - Amendment of Section 13. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 13 of the Income-tax Act, -

(a) in sub-section (1), in clause (d), -

(i) for the figures, letters and words "1st day of April, 1982", the figures, letters and words "1st day of April, 1983", shall be substituted;

(ii) for the figures, letters and words "1st day of April, 1981", the figures, letters and words, "1st day of April, 1982", shall be substituted;

(b) in sub-section (5), -

(i) in clause (a), after sub-clause (i), the following sub-clause shall be inserted, namely :-

'(ia) investment in immovable property.

Explanation : "Immovable property" does not include any machinery or plant even though attached to, or permanently fastened to anything attached to, the earth;';

(ii) in clause (c), after the word, brackets and figure "sub-clause (i),", the words, brackets, figure and letter "sub-clause (ia)," shall be inserted.

Frequently asked questions

What does Finance Act, 1982 Section 5 provide?

Section Section 5 of the Finance Act, 1982 (Amendment of Section 13) is reproduced on this page as part of the Finance Act, 1982. 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, 1982 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1982 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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