Section32
The Finance Act, 1967

Amendment of First Schedule

In force Act 20 of 1967 As on 15 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967 Cited by 4 provisions

Section 32 of the Finance Act, 1967 deals with amendment of First Schedule. Amendment of First Schedule 32. In the First Schedule to the Income-tax Act, for the words and figures "sections 30 to ", wherever they occur, the words, figures and letter "sections 30 to 43A" shall be substituted. The Act was enacted on 05 Aug 1967.

Amendment of First Schedule

32. In the First Schedule to the Income-tax Act, for the words and figures "sections 30 to 43", wherever they occur, the words, figures and letter "sections 30 to 43A" shall be substituted.

[Finance (No.

2) Act, 1967]

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Section 32, 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 32

What does Section 32 of the Finance Act deal with?

Section 32 of the Finance Act is headed "Amendment of First Schedule". Amendment of First Schedule 32. In the First Schedule to the Income-tax Act, for the words and figures "sections 30 to ", wherever they occur, the words, figures and letter "sections 30 to 43A" shall be substituted.

How do I find court cases under Section 32 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 32, section 32 Finance Act 1967, section 32 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 32 of the Finance Act, and has it changed?

Its own text turns on section 30 (Amendment of Chapter XVII), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was Section 32 of the Finance Act enacted?

Section 32 of the Finance Act, cited as Finance Act 1967 32, 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.