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Section4
The Finance Act, 1970

Amendment of section10

In force Act 19 of 1970 As on 16 Oct 2026

Act 19 of 1970 Ministry Finance Enacted 14 May 1970

Section 4 of the Finance Act, 1970 deals with amendment of section10. Amendment of section10 4. In section 10 of the Income-tax Act,— (a) after clause (20), the following clause shall be, and shall be deemed always to have been, inserted, namely:— "(20A). The Act was enacted on 14 May 1970.

Amendment of section10

4. In section 10 of the Income-tax Act,—

(a) after clause (20), the following clause shall be, and shall be deemed always to have been, inserted, namely:—

"(20A). any income of an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;";

(b) after clause (22), the following clause shall be inserted, namely:—

"(22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit;".

[Finance Act, 1970]

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Section 4, 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.

This section refers to

  1. Income-tax Act s. 10 Incomes not included in total income

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section10". Amendment of section10 4. In section 10 of the Income-tax Act,— (a) after clause (20), the following clause shall be, and shall be deemed always to have been, inserted, namely:— "(20A).

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 1970 4, section 4 Finance Act 1970, 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 Income-tax Act 10 (Incomes not included in total income), 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 1970 4, 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.