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TypeBare Act JurisdictionCentral Government

Finance Act, 1982 Section 39

Substitution of New Section for Section 18a

~1 min read
https://sooperkanoon.com/act/19759

Bare act section · Research

About this section

Finance Act, 1982 Section 39 is part of Finance Act, 1982 - Substitution of New Section for Section 18a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In the Gift-tax Act, for section 18A, the following section shall be substituted with effect from the 1st day of April, 1983, namely :-

"18A. Credit for stamp duty paid on instrument of gift. - Where any stamp duty has been paid under any law relating to stamp duty in force in any State on an instrument of gift of property, the assessee shall be entitled to a deduction from the gift-tax payable by him of an amount equal to the stamp duty so paid or one-half of the gift-tax payable, before making the deduction under this section, whichever is less.".

Frequently asked questions

What does Finance Act, 1982 Section 39 provide?

Section Section 39 of the Finance Act, 1982 (Substitution of New Section for Section 18a) 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 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1982 Section 39. 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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