Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 1988

Complete Act - all sections

~1 min read
https://sooperkanoon.com/act/51589

Bare act · Research

About this act

Finance Act, 1988 (1988) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

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

Find citing judgments Supreme Court, High Courts & tribunals

Act Text

Preamble1 - Finance Act, 1988
Section10B - Special provision in respect of newly established hundred per cent. export-oriented undertakings
Section43C - Special provision for computation of cost of acquisition of certain assets
Section206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section23 - Section 73 - Amendment Of Section 6
ChapterXXII - of the Income-tax Act shall be omitted.
Section1 - In the case of a person other than a company
Section2 - In the case of a company
Part4 - [See section 2(9)(e)]
Section40A - Rule 2 - Agricultural income of the nature referred to in sub-clause

Frequently asked questions

What is the Finance Act, 1988?

The Finance Act, 1988, enacted in 1988, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the Finance Act, 1988?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act, 1988. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales