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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 40

Amendment of Section 18b

~1 min read
https://sooperkanoon.com/act/49677

Bare act section · Research

About this section

Finance Act, 1993 Section 40 is part of Finance Act, 1993 - Amendment of Section 18b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 18B of the Wealth-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 "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;

(c) in sub-section (4), the words "Chief Commissioner or" shall be omitted.

Frequently asked questions

What does Finance Act, 1993 Section 40 provide?

Section Section 40 of the Finance Act, 1993 (Amendment of Section 18b) 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 40?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1993 Section 40. 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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