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TypeBare Act JurisdictionCentral Government

Finance Act, 1989 Section 23

Amendment of Section 263

~1 min read
https://sooperkanoon.com/act/4001

Bare act section · Research

About this section

Finance Act, 1989 Section 23 is part of Finance Act, 1989 - Amendment of Section 263. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 263 of the Income-tax Act, in sub-section (1), in the Explanation, -

(i) in clause (a), after the words "an order passed", the words, figures and letters "on or before or after the 1st day of June, 1988," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988;

(ii) in clause (b), for the word "includes", the words "shall include and shall be deemed always to have included" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988;

(iii) in clause (c), -

(a) after the words "of any appeal", the words, figures and letters "filed on or before or after the 1st day of June, 1988" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988;

(b) after the words "shall extend", the words "and shall be deemed always to have extended" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988.

Frequently asked questions

What does Finance Act, 1989 Section 23 provide?

Section Section 23 of the Finance Act, 1989 (Amendment of Section 263) 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1989 Section 23. 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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