Section17
The Finance Act, 1970

Amendment of section 116

In force Act 19 of 1970 As on 16 Oct 2026

Act 19 of 1970 Ministry Finance Enacted 14 May 1970

Section 17 of the Finance Act, 1970 deals with amendment of section 116. Amendment of section 116 17. In section 116 of the Income-tax Act, for clause (c), the following clause shall be substituted, namely: — "(c) Commissioners of Income-tax and" Additional Commissioners of Income-tax,". The Act was enacted on 14 May 1970.

Amendment of section 116

17. In section 116 of the Income-tax Act, for clause (c), the following clause shall be substituted, namely: —

"(c) Commissioners of Income-tax and" Additional Commissioners of Income-tax,".

[Finance Act, 1970]

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Section 17, The Finance Act, 1970 (Act 19 of 1970).

Cross-references

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

Questions about Section 17

What does Section 17 of the Finance Act deal with?

Section 17 of the Finance Act is headed "Amendment of section 116". Amendment of section 116 17. In section 116 of the Income-tax Act, for clause (c), the following clause shall be substituted, namely: — "(c) Commissioners of Income-tax and" Additional Commissioners of Income-tax,".

How do I find court cases under Section 17 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 1970 17, section 17 Finance Act 1970, section 17 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 17 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 116 (Income-tax authorities), so none of them can safely be read on its own.

When was Section 17 of the Finance Act enacted?

Section 17 of the Finance Act, cited as Finance Act 1970 17, was enacted on 14 May 1970 as Act 19 of 1970. 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.