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TypeBare Act JurisdictionCentral Government

Finance Act, 1984 Section 22

Amendment of Section 193

~1 min read
https://sooperkanoon.com/act/46124

Bare act section · Research

About this section

Finance Act, 1984 Section 22 is part of Finance Act, 1984 - Amendment of Section 193. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 193 of the Income-tax Act, in the proviso, after clause (iv), the following clause shall be inserted with effect from the 1st day of June, 1984, namely :-

"(v) any interest payable to an individual, who is resident in India, on debentures issued by a company in which the public are substantially interested, being debentures listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956), and any rules made thereunder, if -

(a) the interest is paid by the company by an account payee cheque; and

(b) the amount of such interest or, as the case may be, the aggregate of the amounts of such interest paid or likely to be paid during the financial year by the company to such individual does not exceed one thousand rupees.".

Frequently asked questions

What does Finance Act, 1984 Section 22 provide?

Section Section 22 of the Finance Act, 1984 (Amendment of Section 193) is reproduced on this page as part of the Finance Act, 1984. 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, 1984 Section 22?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1984 Section 22. 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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