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TypeBare Act JurisdictionCentral Government

Finance Act, 1989 Section 18

Amendment of Section 115b

~1 min read
https://sooperkanoon.com/act/3996

Bare act section · Research

About this section

Finance Act, 1989 Section 18 is part of Finance Act, 1989 - Amendment of Section 115b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115B of the Income-tax Act, [as amended by section 31 of the Finance Act, 1988 (26 of 1988)], in sub-section (2), with effect from the 1st day of April, 1990, -

(a) for the words, figures and letters "the previous year relevant to the assessment year commencing on the 1st day of April, 1989", the words, figures and letters "the previous years relevant to the assessment years commencing on the 1st day of April, 1989 and the 1st day of April, 1990" shall be substituted;

(b) in the proviso, for the words "previous year", the words "previous years" shall be substituted.

Frequently asked questions

What does Finance Act, 1989 Section 18 provide?

Section Section 18 of the Finance Act, 1989 (Amendment of Section 115b) is reproduced on this page as part of the Finance Act, 1989. 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, 1989 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1989 Section 18. 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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