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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 18

Amendment of Section 54b

~1 min read
https://sooperkanoon.com/act/63656

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 18 is part of Finance Act, 2012, (Central) - Amendment of Section 54b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 54B of the Income-tax Act, in sub-section (1), for the words "the assessee or a parent of his", the words "the assessee being an individual or his parent, or a Hindu undivided family" shall be substituted with effect from the 1st day of April, 2013.

Frequently asked questions

What does Finance Act, 2012, (Central) Section 18 provide?

Section Section 18 of the Finance Act, 2012, (Central) (Amendment of Section 54b) is reproduced on this page as part of the Finance Act, 2012, (Central). 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, 2012, (Central) Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 18. 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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