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finance act
incometax act 1995
amendment act
[Section 2(37A)] [Section 2] [Complete Act]
Central Government Act
Section 2(37A)(ii) in The Income- Tax Act, 1995
(ii) for the purposes of deduction of tax under sections 193, 194, 194A 16[ 194B] 17[ , 194BB] 18[ and 194D], the rate or rates of income- tax specified in this behalf in the Finance Act of the relevant year;]
1. The words or sub- section (9) of section 80E from any payment referred to therein' omitted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989. These words were inserted by the Finance Act, 1968, w. e. f. 1- 4- 1968.
2. Substituted for' computation of the" advance tax" payable under Chapter XVII- C, the rate or rates of income- tax specified in this behalf in the Finance Act of the relevant year' by the Finance Act, 1970, w. e. f. 1- 4- 1971
3. Inserted by the Finance Act, 1976, w. e. f. 1- 6- 1976. 4 Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
5. Ibid.
6. The words or section 167A" omitted by the Direct Tax Laws (Amendment) Act, 1989, w. e. f. 1- 4- 1989. These words were inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
7. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.
8. Substituted for" in a case falling under section 164, the rate specified in that section' by the Finance Act, 1976, w. e. f. 1- 6- 1976.
9. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
10. ibid.
11. The words" or section 167A" omitted by the Direct Tax Laws (Amendment) Act, 1989, w. e. f. 1- 4- 1989. These words were inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
12. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.
13. Substituted for" section 115B or, as the case may be, section 164" by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
14. The words" or section 167A" omitted by the Direct Tax Laws (Amendment) Act, 1989, w. e. f. 1- 4- 1989. These words were inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
15. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1989.
16. Inserted by the Finance Act, 1972, w. e. f. 1- 4- 1972.
17. Inserted by the Finance Act, 1978, w. e. f. 1- 4- 1978.
18. Substituted for", 194D and 195 by the Finance (No. 2) Act, 1991, w. e. f. 1- 10- 1991