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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 76

Application of the Provisions of the Wealth-tax Act

~1 min read
https://sooperkanoon.com/act/25836

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 76 is part of Finance (No. 2) Act, 1998 - Application of the Provisions of the Wealth-tax Act. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) The Provisions of 1 [sections 23, 23 A, 24 and 25 of the Wealth-tax Act], shall apply with necessary modification as if the said provisions were referred to in the Gift-tax Act instead of the Wealth-tax Act.

(2) The Wealth-tax authorities as substituted by section 66 of the Finance (No. 2) Act, 1998 shall be deemed to be the Gift-tax authorities for the purposes of the Gift-tax Act.

_________________________

1. Substituted for the words "sections 23, * [23A], 24, 25, 28 and 29 of the Wealth-tax Act as amended and section 27A as inserted, by the Finance (No. 2) Act, 1998" by by the National Tax Tribunal Act, 2005.

*Inserted by the Finance Act, 1999.

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 76 provide?

Section Section 76 of the Finance (No. 2) Act, 1998 (Application of the Provisions of the Wealth-tax Act) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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, 1998 Section 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 76. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

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