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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 26

Amendment of Section 196b

~1 min read
https://sooperkanoon.com/act/49663

Bare act section · Research

About this section

Finance Act, 1993 Section 26 is part of Finance Act, 1993 - Amendment of Section 196b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 196B of the Income-tax Act, in the opening portion, for the words, figures and letters "where any income is payable in respect of units referred to in section 115AB to an Offshore Fund", the following shall be substituted with effect from the 1st day of June, 1993, namely :-

"Where any income in respect of units referred to in section 115AB or by way of long-term capital gains arising from the transfer of such units is payable to an Offshore Fund."

Frequently asked questions

What does Finance Act, 1993 Section 26 provide?

Section Section 26 of the Finance Act, 1993 (Amendment of Section 196b) is reproduced on this page as part of the Finance Act, 1993. 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, 1993 Section 26?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1993 Section 26. 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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