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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 55

Amendment of Section 115ab

~1 min read
https://sooperkanoon.com/act/440786

Bare act section · Research

About this section

Finance Act, 1992 Section 55 is part of Finance Act, 1992 - Amendment of Section 115ab. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115AB of the Income-tax Act, in the sub-section (2), in clause (a), with effect from the 1st day of April, 1993, -

(i) the words, brackets and figures "or sub-section (2) of section 48" shall be omitted;

(ii) after the word, figures and letter "Chapter VI-A", the words, figures, brackets and letter "and nothing contained in the provisions of the second proviso to section 48 shall apply to income referred to in clause (b) of sub-section (1)" shall be inserted.

Frequently asked questions

What does Finance Act, 1992 Section 55 provide?

Section Section 55 of the Finance Act, 1992 (Amendment of Section 115ab) 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 55?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 55. 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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