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TypeBare Act JurisdictionCentral Government

Finance Act, 1989 Section 21

Amendment of Section 192

~1 min read
https://sooperkanoon.com/act/3999

Bare act section · Research

About this section

Finance Act, 1989 Section 21 is part of Finance Act, 1989 - Amendment of Section 192. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 192 of the Income-tax Act, with effect from the 1st day of June, 1989, -

(a) in sub-section (2A), for the words "public sector undertaking", the words "company, co-operative society, local authority, University, institution, association or body" shall be substituted;

(b) after sub-section (2A), the following Explanation shall be inserted namely :-

'Explanation : For the purposes of this sub-section, "University" means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a University for the purposes of that Act.'.

Frequently asked questions

What does Finance Act, 1989 Section 21 provide?

Section Section 21 of the Finance Act, 1989 (Amendment of Section 192) 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 21?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1989 Section 21. 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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