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TypeBare Act JurisdictionCentral Government

Finance Act 1976 Section 19

Amendment of Section 115

~1 min read
https://sooperkanoon.com/act/9912

Bare act section · Research

About this section

Finance Act 1976 Section 19 is part of Finance Act 1976 - Amendment of Section 115. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 115 of the Income-tax Act, in clause (i) with effect from the 1st day of April, 1977, -

(a) in sub-section (a)(1), for the words "forty-seven per cent.", the words "forty per cent." shall be substituted;

(b) in sub-clause (a)(2), for the words "forty-five per cent.", the words "fifty per cent." shall be substituted; and

(c) in sub-clause (b), for the words "forty-five per cent.", the words "forty per cent." shall be substituted.

Frequently asked questions

What does Finance Act 1976 Section 19 provide?

Section Section 19 of the Finance Act 1976 (Amendment of Section 115) is reproduced on this page as part of the Finance Act 1976. 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 1976 Section 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1976 Section 19. 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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