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Section4
The Finance Act, 1969

Amendment of section 16

In force Act 14 of 1969 As on 17 Oct 2026

Act 14 of 1969 Ministry Finance Enacted 13 May 1969

Section 4 of the Finance Act, 1969 deals with amendment of section 16. Amendment of section 16 4. In section 16 of the Income-tax Act, in clause (iv), for item (1), the following item shall be substituted with effect from the 1st day of April, 1970, namely: — "(1) where the conveyance is a motor car and the amount of the salary due to the assessee in respect of the pre The Act was enacted on 13 May 1969.

Amendment of section 16

4. In section 16 of the Income-tax Act, in clause (iv), for item (1), the following item shall be substituted with effect from the 1st day of April, 1970, namely: —

"(1) where the conveyance is a motor car and the amount of the salary due to the assessee in respect of the previous year—

(a) does not exceed Rs. 25,000Rs. 200;
(b) exceeds Rs. 25,000Rs. 250;"

[Finance Act, 1969]

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Section 4, The Finance Act, 1969 (Act 14 of 1969).

Cross-references

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

This section refers to

  1. s. 16 Amendment of section 12
  2. Income-tax Act s. 16 Deductions from salaries

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section 16". Amendment of section 16 4. In section 16 of the Income-tax Act, in clause (iv), for item (1), the following item shall be substituted with effect from the 1st day of April, 1970, namely: — "(1) where the conveyance is a motor car and the amount of the salary due to the assessee in respect of the pre

How do I find court cases under Section 4 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 4, section 4 Finance Act 1969, section 4 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 4 of the Finance Act, and has it changed?

Its own text turns on section 16 (Amendment of section 12), Income-tax Act 16 (Deductions from salaries), so none of them can safely be read on its own.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 1969 4, 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.