Section18
The Finance Act, 1970

Amendment of section 117

In force Act 19 of 1970 As on 17 Oct 2026

Act 19 of 1970 Ministry Finance Enacted 14 May 1970

Section 18 of the Finance Act, 1970 deals with amendment of section 117. Amendment of section 117 18. In section 117 of the Income-tax Act, in sub-section (1), after the words "Directors of Inspection, Commissioners of Income-tax,", the words "Additional Commissioners of Income-tax," shall be inserted. The Act was enacted on 14 May 1970.

Amendment of section 117

18. In section 117 of the Income-tax Act, in sub-section (1), after the words "Directors of Inspection, Commissioners of Income-tax,", the words "Additional Commissioners of Income-tax," shall be inserted.

[Finance Act, 1970]

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Section 18, 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 18

What does Section 18 of the Finance Act deal with?

Section 18 of the Finance Act is headed "Amendment of section 117". Amendment of section 117 18. In section 117 of the Income-tax Act, in sub-section (1), after the words "Directors of Inspection, Commissioners of Income-tax,", the words "Additional Commissioners of Income-tax," shall be inserted.

How do I find court cases under Section 18 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 18, section 18 Finance Act 1970, section 18 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 18 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 117 (Appointment of income-tax authorities), so none of them can safely be read on its own.

When was Section 18 of the Finance Act enacted?

Section 18 of the Finance Act, cited as Finance Act 1970 18, 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.