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Section4
The Finance Act, 1963

Amendment of section 2

In force Act 13 of 1963 As on 13 Oct 2026

Act 13 of 1963 Ministry Finance Enacted 28 Apr 1963

Section 4 of the Finance Act, 1963 deals with amendment of section 2. Amendment of section 2 4. In section 2 of the Income-tax Act, for clause (44), the following clause shall be, and shall be deemed always to have been, substituted, namely: — "(4.4) ‘Tax Recovery Officer‘ means— (i) a Collector or an additional Collector; The Act was enacted on 28 Apr 1963.

Amendment of section 2

4. In section 2 of the Income-tax Act, for clause (44), the following clause shall be, and shall be deemed always to have been, substituted, namely: —

"(4.4) ‘Tax Recovery Officer‘ means—

(i) a Collector or an additional Collector;

(ii) any such officer empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State as may be authorised by the State Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer;

(iii) any Gazetted Officer of the Central or a State Government who may be authorised by the Central Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer;.

[Finance Act, 1963]

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Section 4, 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.

This section refers to

  1. s. 2 Income-tax and super-tax
  2. Income-tax Act s. 2 Definitions

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section 2". Amendment of section 2 4. In section 2 of the Income-tax Act, for clause (44), the following clause shall be, and shall be deemed always to have been, substituted, namely: — "(4.4) ‘Tax Recovery Officer‘ means— (i) a Collector or an additional Collector;

How do I find court cases under Section 4 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 4, section 4 Finance Act 1963, section 4 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 4 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax and super-tax), Income-tax Act 2 (Definitions), so none of them can safely be read on its own.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 1963 4, 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

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.