eCourtsIndia
IndiaCode Laws
Section37
The Finance Act, 1966

Amendment of Fifth Schedule

In force Act 13 of 1966 As on 18 Oct 2026

Act 13 of 1966 Ministry Finance Enacted 13 May 1966

Section 37 of the Finance Act, 1966 deals with amendment of Fifth Schedule. Amendment of Fifth Schedule 37. (1) In the Fifth Schedule to the Income-tax Act,— (a) for the brackets, words, figures and letter "[See section 33 (1) (iii) (c)]", the following shall be substituted, namely: — "[See sections 33 (1) (iii) (c), 80E and 85A]"; The Act was enacted on 13 May 1966.

Amendment of Fifth Schedule

37. (1) In the Fifth Schedule to the Income-tax Act,—

(a) for the brackets, words, figures and letter "[See section 33 (1) (iii) (c)]", the following shall be substituted, namely: —

"[See sections 33 (1) (iii) (c), 80E and 85A]";

(b) in item (16), after the word "pulp", the words "including newsprint" shall be inserted;

(c) after item (25), the following items shall be inserted, namely: —

"(26) Tea.

(27) Printing machinery.".

(2) For the purposes of sub-section (1) of section 33 of the said Act, the amendments made by clauses (b) and (c) shall have effect in respect of machinery or plant installed after the 31st day of March, 1966.

[Finance Act, 1966]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 37, The Finance Act, 1966 (Act 13 of 1966).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 33 Amendment of section 220ZB

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Amendment of Fifth Schedule". Amendment of Fifth Schedule 37. (1) In the Fifth Schedule to the Income-tax Act,— (a) for the brackets, words, figures and letter "[See section 33 (1) (iii) (c)]", the following shall be substituted, namely: — "[See sections 33 (1) (iii) (c), 80E and 85A]";

How do I find court cases under Section 37 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 37, section 37 Finance Act 1966, section 37 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 37 of the Finance Act, and has it changed?

Its own text turns on section 33 (Amendment of section 220ZB), so none of them can safely be read on its own.

When was Section 37 of the Finance Act enacted?

Section 37 of the Finance Act, cited as Finance Act 1966 37, 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.