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Section23
The Finance Act, 1969

Amendment of the Fifth Schedule

In force Act 14 of 1969 As on 17 Oct 2026

Act 14 of 1969 Ministry Finance Enacted 13 May 1969

Section 23 of the Finance Act, 1969 deals with amendment of the Fifth Schedule. Amendment of the Fifth Schedule 23. In the Fifth Schedule to the Income-tax Act, after item (31), the following items shall be inserted with effect from the 1st day of April, the Fifth 1970, namely:— "(32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotto The Act was enacted on 13 May 1969.

Amendment of the Fifth Schedule

23. In the Fifth Schedule to the Income-tax Act, after item (31), the following items shall be inserted with effect from the 1st day of April, the Fifth 1970, namely:—

"(32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, . hosiery and rope.

(33) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute, including jute twine and jute rope.".

[Finance Act, 1969]

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Section 23, The Finance Act, 1969 (Act 14 of 1969).

Questions about Section 23

What does Section 23 of the Finance Act deal with?

Section 23 of the Finance Act is headed "Amendment of the Fifth Schedule". Amendment of the Fifth Schedule 23. In the Fifth Schedule to the Income-tax Act, after item (31), the following items shall be inserted with effect from the 1st day of April, the Fifth 1970, namely:— "(32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotto

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 1969 23, section 23 Finance Act 1969, 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 1969 23, was enacted on 13 May 1969 as Act 14 of 1969. 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.