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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 64

Substitution of Sub-heading in Chapter Xv

~1 min read
https://sooperkanoon.com/act/440795

Bare act section · Research

About this section

Finance Act, 1992 Section 64 is part of Finance Act, 1992 - Substitution of Sub-heading in Chapter Xv. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In Chapter XV of the Income-tax Act, for the sub-heading "DD. - Association of persons and body of individuals", the following shall be substituted, with effect from the 1st day of April, 1993, namely :-

"DD. - Firms, association of persons and body of individuals

167A. Charge of tax in the case of a firm. - In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the maximum marginal rate.".

Frequently asked questions

What does Finance Act, 1992 Section 64 provide?

Section Section 64 of the Finance Act, 1992 (Substitution of Sub-heading in Chapter Xv) 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 64?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 64. 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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