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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 76

Amendment of Section 197a

~1 min read
https://sooperkanoon.com/act/63717

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 76 is part of Finance Act, 2012, (Central) - Amendment of Section 197a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

"76. In section 197A of the Income-tax Act, with effect from the 1st day of July, 2012,-

(a) in sub-section (1C), for the words "sixty-five years", the words "sixty years" shall be substituted;

(b) after sub-section (1E), the following sub-section shall be inserted, namely:-

"(1F) Notwithstanding anything contained in this Chapter, no deduction of tax shall be made from such specified payment to such institution, association or body or class of institutions, associations or bodies as may be notified by the Central Government in the Official Gazette, in this behalf."

Frequently asked questions

What does Finance Act, 2012, (Central) Section 76 provide?

Section Section 76 of the Finance Act, 2012, (Central) (Amendment of Section 197a) 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 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 76. 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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