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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 81

Amendment of Section 234c

~1 min read
https://sooperkanoon.com/act/440812

Bare act section · Research

About this section

Finance Act, 1992 Section 81 is part of Finance Act, 1992 - Amendment of Section 234c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 234C of the Income-tax Act, in sub-section (1), -

(a) for the word "twenty", wherever it occurs, the word "thirty" shall be substituted with effect from the 1st day of June, 1992;

(b) for the word "fifty", wherever it occurs, the word "sixty" shall be substituted with effect from the 1st day of June, 1992;

(c) in the Explanation, after the word "paid", the words "or payable" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989.

Frequently asked questions

What does Finance Act, 1992 Section 81 provide?

Section Section 81 of the Finance Act, 1992 (Amendment of Section 234c) 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 81?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 81. 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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