Section23
The Finance Act, 1966

Amendment of section 114

In force Act 13 of 1966 As on 17 Oct 2026

Act 13 of 1966 Ministry Finance Enacted 13 May 1966

Section 23 of the Finance Act, 1966 deals with amendment of section 114. Amendment of section 114 23. In section 114 of the Income-tax Act, in sub-clause (ii) of clause (b), the third proviso shall be omitted. The Act was enacted on 13 May 1966.

Amendment of section 114

23. In section 114 of the Income-tax Act, in sub-clause (ii) of clause (b), the third proviso shall be omitted.

[Finance Act, 1966]

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Section 23, The Finance Act, 1966 (Act 13 of 1966).

Questions about Section 23

What does Section 23 of the Finance Act deal with?

Section 23 of the Finance Act is headed "Amendment of section 114". Amendment of section 114 23. In section 114 of the Income-tax Act, in sub-clause (ii) of clause (b), the third proviso shall be omitted.

How do I find court cases under Section 23 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 1966 23, section 23 Finance Act 1966, section 23 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 23 of the Finance Act enacted?

Section 23 of the Finance Act, cited as Finance Act 1966 23, was enacted on 13 May 1966 as Act 13 of 1966. 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.