TypeBare Act JurisdictionCentral Government Enacted1992

Finance Act, 1992

Complete Act - all sections

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https://sooperkanoon.com/act/50797

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Finance Act, 1992 (1992) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

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Act Text

Preamble1 - Finance Act, 1992

ChapterI - Preliminary

Section1 - Short Title and Commencement

ChapterII - Rates of Income-tax

Section2 - Income-tax

ChapterIII - Direct Taxes Income-tax

ChapterXII-C - Special Provisions Relating To Retail Trade, Etc.

Section3 - Amendment of Section 2

Section4 - Amendment of Section 10

Section5 - Amendment of Section 13

Section6 - Amendment of Section 15

Section7 - Amendment of Section 16

Section8 - Amendment of Section 17

Section9 - Amendment of Section 23

Section10 - Amendment of Section 24

Section11 - Amendment of Section 28

Section12 - Amendment of Section 33ac

Section13 - Insertion of New Section 34a

Section14 - Amendment of Section 36

Section15 - Amendment of Section 37

Section16 - Amendment of Section 40

Section17 - Amendment of Section 40a

Section18 - Amendment of Section 41

Section19 - Amendment of Section 44aa

Section20 - Amendment of Section 44ab

Section21 - Omission of Section 44ac

Section22 - Amendment of Section 45

Section23 - Amendment of Section 47

Section24 - Substitution of New Section for Section 48

Section25 - Amendment of Section 49

Section26 - Omission of Section 53

Section27 - Amendment of Section 54

Section28 - Amendment of Section 54b

Section29 - Amendment of Section 54d

Section30 - Amendment of Section 54e

Section31 - Amendment of Section 54f

Section32 - Amendment of Section 54g

Section33 - Amendment of Section 54h

Section34 - Amendment of Section 55

Section35 - Amendment of Section 64

Section36 - Omission of Section 67

Section37 - Amendment of Section 71

Section38 - Insertion of New Section 71a

Section39 - Substitution of New Section for Sections 75, 76 and 77

Section40 - Amendment of Section 78

Section41 - Amendment of Section 80a

Section42 - Amendment of Section 80cca

Section43 - Amendment of Section 80ccb

Section44 - Amendment of Section 80d

Section45 - Amendment of Section 80dd

Section46 - Amendment of Section 80hhc

Section47 - Amendment of Section 80-ia

Section48 - Amendment of Section 80l

Section49 - Substitution of New Section for Section 86

Section50 - Amendment of Section 87

Section51 - Amendment of Section 88

Section52 - Insertion of New Section 88b

Section53 - Insertion of New Section 112

Section54 - Amendment of Section 115a

Section55 - Amendment of Section 115ab

Section56 - Insertion of New Section 115ac

Section57 - Amendment of Section 115d

Section58 - Insertion of New Chapter Xii-c

Section59 - Amendment of Section 139

Section60 - Amendment of Section 143

Section61 - Amendment of Section 154

Section62 - Amendment of Section 155

Section63 - Amendment of Section 158

Section64 - Substitution of Sub-heading in Chapter Xv

Section65 - Omission of Sections 182 and 183

Section66 - Substitution of New Sections for Sections 184, 185 and 186

Section67 - Amendment of Section 187

Section68 - Amendment of Section 189

Section69 - Insertion of New Section 189a

Section70 - Amendment of Section 193

Section71 - Amendment of Section 194a

Section72 - Amendment of Section 194c

Section73 - Amendment of Section 194g

Section74 - Amendment of Section 194h

Section75 - Insertion of New Section 196c

Section76 - Amendment of Section 197

Section77 - Amendment of Section 197a

Section78 - Amendment of Sections 198 to 200, 202 to 203a and 205

Section79 - Amendment of Section 206c

Section80 - Amendment of Section 211

Section81 - Amendment of Section 234c

Section82 - Amendment of Section 239

Section83 - Amendment of Section 246

Section84 - Omission of Section 247

Section85 - Amendment of Section 253

Section86 - Substitution of New Section for Section 267

Section87 - Amendment of the Second Schedule

Section88 - Consequential Amendments

Section89 - Amendment of Section 2

Section90 - Amendment of Section 3

Section91 - Amendment of Section 4

Section92 - Amendment of Section 5

Section93 - Amendment of Section 7

Section94 - Amendment of Section 21

Section95 - Amendment of Section 21a

Section96 - Amendment of Section 21aa

Section97 - Amendment of Section 35

Section98 - Insertion of New Section 35ha

Section99 - Amendment of Section 45

Section100 - Amendment of Schedule I

Section101 - Omission of Schedule Ii

Section102 - Amendment of Schedule Iii

Section103 - Amendment of Section 2

Section104 - Amendment of Section 5

Section105 - Amendment of Section 3

Section106 - Amendment of Section 4

Section107 - Amendment of Section 5

Section108 - Amendment of Section 7

ChapterV - Miscellaneous

Section116 - Omission of Section 13 of Act 13 of 1960

Section117 - Omission of Section 40 of Act 11 of 1983

ScheduleI - First Schedule

ScheduleII - of the Wealth-tax Act shall be omitted with effect from 1st day of April, 1993.

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What is the Finance Act, 1992?

The Finance Act, 1992, enacted in 1992, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

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Finance Act, 1992

About this act

Act Text

Frequently asked questions

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