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Section6
The Finance Act, 1967

Amendment of section 23

In force Act 20 of 1967 As on 17 Oct 2026

Act 20 of 1967 Ministry Finance Enacted 05 Aug 1967

Section 6 of the Finance Act, 1967 deals with amendment of section 23. Amendment of section 23 6. In section 23 of the Income-tax Act, in the proviso to sub-section (2), for the words "total income of the owner,", the following shall be substituted, namely:— "total income of the owner (the total income for this purpose being computed without including therein any incom The Act was enacted on 05 Aug 1967.

Amendment of section 23

6. In section 23 of the Income-tax Act, in the proviso to sub-section (2), for the words "total income of the owner,", the following shall be substituted, namely:—

"total income of the owner (the total income for this purpose being computed without including therein any income from such property and before making any deduction under Chapter VIA or section 280-O)".

[Finance (No.

2) Act, 1967]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 6, 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.

This section refers to

  1. s. 23 Insertion of new section 80F
  2. Income-tax Act s. 23 Annual value how determined

Questions about Section 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Amendment of section 23". Amendment of section 23 6. In section 23 of the Income-tax Act, in the proviso to sub-section (2), for the words "total income of the owner,", the following shall be substituted, namely:— "total income of the owner (the total income for this purpose being computed without including therein any incom

How do I find court cases under Section 6 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 6, section 6 Finance Act 1967, section 6 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 6 of the Finance Act, and has it changed?

Its own text turns on section 23 (Insertion of new section 80F), Income-tax Act 23 (Annual value how determined), so none of them can safely be read on its own.

When was Section 6 of the Finance Act enacted?

Section 6 of the Finance Act, cited as Finance Act 1967 6, 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.