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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 57

Amendment of Section 115d

~1 min read
https://sooperkanoon.com/act/440788

Bare act section · Research

About this section

Finance Act, 1992 Section 57 is part of Finance Act, 1992 - Amendment of Section 115d. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115D of the Income-tax Act, in sub-section (2), in clause (a), for the words, brackets, figures and letter "under sub-section (2) of section 48 or under Chapter VI-A", the words, figures and letter 'under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable under the head "Capital gains"' shall be substituted with effect from the 1st day of April, 1993.

Frequently asked questions

What does Finance Act, 1992 Section 57 provide?

Section Section 57 of the Finance Act, 1992 (Amendment of Section 115d) 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 57?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 57. 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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