Additional surcharge not to be taken into account for purposes of deduction, etc
Section 3 of the Finance Act, 1963 deals with additional surcharge not to be taken into account for purposes of deduction, etc. Additional surcharge not to be taken into account for purposes of deduction, etc 3. The Act was enacted on 28 Apr 1963.
Additional surcharge not to be taken into account for purposes of deduction, etc
3. Notwithstandirig anything contained in the provisions 61 Chapter VII or Chapter VIII-A or section 110 of the Income-tax Act or sub-section (5) of section 2 of this Act, in calculating any relief, rebate or deduction in respect of income-tax payable on the total income of an assessee which includes any income on which no income-tax is payable or in respect of which a deduction of income-tax is admissible under any of the aforesaid provisions, no account shall be taken of the additional surcharge.
[Finance Act, 1963]
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Section 3, The Finance Act, 1963 (Act 13 of 1963).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 3
What does Section 3 of the Finance Act deal with?
Section 3 of the Finance Act is headed "Additional surcharge not to be taken into account for purposes of deduction, etc". Additional surcharge not to be taken into account for purposes of deduction, etc 3.
How do I find court cases under Section 3 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1963 3, section 3 Finance Act 1963, section 3 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 3 of the Finance Act, and has it changed?
Its own text turns on section 2 (Income-tax and super-tax), Income-tax Act 110 (Determination of tax where total income includes income on which no tax is payable), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 3 of the Finance Act enacted?
Section 3 of the Finance Act, cited as Finance Act 1963 3, was enacted on 28 Apr 1963 as Act 13 of 1963. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule3776 words
- 2. Income-tax and super-tax1469 words
- 9. Insertion of new section 141A620 words
- 20. Amendment of the Second Schedule303 words
- 6. Amendment of section 40193 words
- 8. Amendment of section 139189 words
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