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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 76

Amendment of Section 197

~1 min read
https://sooperkanoon.com/act/440807

Bare act section · Research

About this section

Finance Act, 1992 Section 76 is part of Finance Act, 1992 - Amendment of Section 197. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 197 of the Income-tax Act, in sub-section (1), for the portion beginning with the words "where, in the case of any income of any person other than a company" and ending with the words "the Assessing Officer is satisfied", the following shall be substituted, with effect from the 1st day of June, 1992, namely :-

"where, in the case of any income of any person, income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment at the rates in force under the provisions of sections 192, 193, 194A, 194D and 195, the Assessing Officer is satisfied".

Frequently asked questions

What does Finance Act, 1992 Section 76 provide?

Section Section 76 of the Finance Act, 1992 (Amendment of Section 197) 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 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 76. 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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