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TypeBare Act JurisdictionCentral Government

Finance Act 1978 Section 32

Consequential Amendments to Certain Sections

~1 min read
https://sooperkanoon.com/act/9188

Bare act section · Research

About this section

Finance Act 1978 Section 32 is part of Finance Act 1978 - Consequential Amendments to Certain Sections. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely :-

(a) in sub-clause (ii) of clause (37A) of section 2 and in clause (a) of sub-section (1) of section 197, for the figures and letter "194B,", the figures and letters "194B, 194BB," shall be substituted;

(b) in sections 198, 199, 200, 202, 203, 204, and 205, for the word, figures and letter "section 194B,", the words, figures and letters "section 194B, section 194BB," shall be substituted.

Frequently asked questions

What does Finance Act 1978 Section 32 provide?

Section Section 32 of the Finance Act 1978 (Consequential Amendments to Certain Sections) is reproduced on this page as part of the Finance Act 1978. 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 1978 Section 32?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1978 Section 32. 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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