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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 88

Consequential Amendments

~1 min read
https://sooperkanoon.com/act/440819

Bare act section · Research

About this section

Finance Act, 1992 Section 88 is part of Finance Act, 1992 - Consequential Amendments. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, -

(a) in section 32, in sub-section (2), the brackets and words "(or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners)" shall be omitted with effect from the 1st day of April, 1993;

(b) in section 139, in sub-section (1), in the Explanation, in clause (b), in sub-clause (i), the words "or in the case of a partner of a firm where the accounts of the firm are required to be so audited" shall be omitted with effect from the 1st day of April, 1993;

(c) in section 143, in sub-section (1), in clause (c), with effect from the 1st day of April, 1993, -

(a) the words "a partner of a firm" shall be omitted;

(b) the word "firm", at both the places where it occurs, shall be omitted.

Frequently asked questions

What does Finance Act, 1992 Section 88 provide?

Section Section 88 of the Finance Act, 1992 (Consequential Amendments) 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 88?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 88. 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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