Section29
The Finance Act, 1967

Amendment of section 172

In force Act 20 of 1967 As on 15 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967

Section 29 of the Finance Act, 1967 deals with amendment of section 172. Amendment of section 172. 29. In section 172 of the Income-tax Act. The Act was enacted on 05 Aug 1967.

Amendment of section 172.

29. In section 172 of the Income-tax Act. in sub-section (4) for the words "rate or rates for the time being", the words "rate or rates in force" shall be substituted.

[Finance (No.

2) Act, 1967]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 29, The Finance Act, 1967 (Act 20 of 1967).

Cross-references

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

Questions about Section 29

What does Section 29 of the Finance Act deal with?

Section 29 of the Finance Act is headed "Amendment of section 172". Amendment of section 172. 29. In section 172 of the Income-tax Act.

How do I find court cases under Section 29 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 1967 29, section 29 Finance Act 1967, section 29 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 29 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 172 (Shipping business of non-residents), so none of them can safely be read on its own.

When was Section 29 of the Finance Act enacted?

Section 29 of the Finance Act, cited as Finance Act 1967 29, was enacted on 05 Aug 1967 as Act 20 of 1967. 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.