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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act 1965 Section 10

Amendment of Section 112

~1 min read
https://sooperkanoon.com/act/22013

Bare act section · Research

About this section

Finance (No. 2) Act 1965 Section 10 is part of Finance (No. 2) Act 1965 - Amendment of Section 112. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 112 of the Income-tax Act, -

(a) in clause (i), for the words "and of the capital gains", the words and brackets "and by the amount of the interest on National Savings Certificates (First Issue) and of the capital gains" shall be substituted;

(b) in clause (iii), for the words "by the amount of capital gains", the words and brackets "by the amount of the interest on National Savings Certificates (First Issue) and of the capital gains" shall be substituted;

(c) for clause (iv), the following clause shall be substituted, namely :-

"(iv) the tax on the interest on National Savings Certificates (First Issue) and on capital gains, if any, computed in accordance with the provisions of clause (b) of section 112A and clause (b) of section 114, respectively.".

Frequently asked questions

What does Finance (No. 2) Act 1965 Section 10 provide?

Section Section 10 of the Finance (No. 2) Act 1965 (Amendment of Section 112) is reproduced on this page as part of the Finance (No. 2) Act 1965. 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 (No. 2) Act 1965 Section 10?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 1965 Section 10. 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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