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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 72

Amendment of Section 194c

~1 min read
https://sooperkanoon.com/act/440803

Bare act section · Research

About this section

Finance Act, 1992 Section 72 is part of Finance Act, 1992 - Amendment of Section 194c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 194C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1992, -

(a) in clause (e), for the word "society,", the words "society; or" shall be substituted;

(b) after clause (e), the following clauses shall be inserted, namely :-

"(f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or

(g) any society registered under the Societies Registration Act, 1860 (21 of 1860), or under any law corresponding to that Act in force in any part of India; or

(h) any trust; or

any University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956),".

Frequently asked questions

What does Finance Act, 1992 Section 72 provide?

Section Section 72 of the Finance Act, 1992 (Amendment of Section 194c) 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 72?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 72. 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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