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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 14

Amendment of Section 36

~1 min read
https://sooperkanoon.com/act/440745

Bare act section · Research

About this section

Finance Act, 1992 Section 14 is part of Finance Act, 1992 - Amendment of Section 36. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 36 of the Income-tax Act, in sub-section (1), in clause (viii), for the Explanation, the following Explanation shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1987, namely :-

'Explanation : In this clause, -

(a) "financial corporation" shall include a public company and a Government company;

(b) "public company" shall have the meaning assigned to it in section 3 of the Companies Act, 1956 (1 of 1956);

(c) "Government company" shall have the meaning assigned to it in section 617 of the Companies Act, 1956 (1 of 1956).'.

Frequently asked questions

What does Finance Act, 1992 Section 14 provide?

Section Section 14 of the Finance Act, 1992 (Amendment of Section 36) is reproduced on this page as part of the Finance Act, 1992. 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, 1992 Section 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 14. 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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