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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 54

Amendment of Section 115a

~1 min read
https://sooperkanoon.com/act/440785

Bare act section · Research

About this section

Finance Act, 1992 Section 54 is part of Finance Act, 1992 - Amendment of Section 115a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115A of the Income-tax Act, with effect from the 1st day of June, 1992, -

(a) in sub-section (1), in clause (b), for the words "such agreement is approved by the Central Government", the words "the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy" shall be substituted;

(b) in sub-section (1A), for the words "and approved by the Central Government", the words "approved by the Central Government or where the agreement relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy" shall be substituted.

Frequently asked questions

What does Finance Act, 1992 Section 54 provide?

Section Section 54 of the Finance Act, 1992 (Amendment of Section 115a) 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 54?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 54. 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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