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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 100

Gifts inter vivos

~1 min read
https://sooperkanoon.com/act/455904

Bare act section · Research

About this section

Finance Act, 2008 Section 100 is part of Finance Act, 2008 - Gifts inter vivos. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) In FA 1985, omit section 82(5) and (9) (adjudication of certain gifts inter vivos).

(2) Accordingly, omit paragraph 9 of Schedule 14 to FA 1999.

(3) The amendments made by this section have effect in relation to instruments executed on or after 13 March 2008, other than instruments effecting a land transaction (within the meaning of paragraph 22 of Schedule 32).

(4) For the purposes of section 14(4) of the Stamp Act 1891 (instruments not to be given in evidence etc unless stamped in accordance with the law in force at the time of first execution), the law in force at the time of execution of such an instrument shall be deemed to be the law as varied in accordance with this section.

Frequently asked questions

What does Finance Act, 2008 Section 100 provide?

Section Section 100 of the Finance Act, 2008 (Gifts inter vivos) is reproduced on this page as part of the Finance Act, 2008. 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, 2008 Section 100?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 100. 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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