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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 36

Amendment of Section 273a

~1 min read
https://sooperkanoon.com/act/49673

Bare act section · Research

About this section

Finance Act, 1993 Section 36 is part of Finance Act, 1993 - Amendment of Section 273a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 273A of the Income-tax Act, with effect from the 1st day of June, 1993, -

(a) in sub-section (1), the words "Chief Commissioner or" shall be omitted;

(b) in sub-section (2), for the words "Chief Commissioner or Commissioner except with the previous approval of the Board", the words "the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be" shall be substituted;

(c) in sub-section (4), -

(i) the words "Chief Commissioner or" shall be omitted;

(ii) in the proviso, for the words "the Chief Commissioner or Commissioner except with the previous approval of the Board", the words "the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be" shall be substituted.

Frequently asked questions

What does Finance Act, 1993 Section 36 provide?

Section Section 36 of the Finance Act, 1993 (Amendment of Section 273a) 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 36?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1993 Section 36. 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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