Amendment of section 32

Q: When was Section 35 of the Finance Act enacted?

Section 35 of the Finance Act, cited as Finance Act 1971 35, was enacted on 10 Aug 1971 as Act 32 of 1971. It is in force as at the date shown on this page.

In force Act 32 of 1971 As on 18 Oct 2026

Act 32 of 1971 Ministry Finance Enacted 10 Aug 1971

Section 35 of the Finance Act, 1971 deals with amendment of section 32. Amendment of section 32. 35. In section 32 of the Wealth-tax Act, in Explanation II, for the words "Tax Recovery Officer and the Tax Recovery Commissioner referred to in the Income-tax Act or the rules made thereunder shall be deemed to be the Tax Recovery Officer and the Tax Recovery Commissioner", The Act was enacted on 10 Aug 1971.

Amendment of section 32.
35. In section 32 of the Wealth-tax Act, in Explanation II, for the words "Tax Recovery Officer and the Tax Recovery Commissioner referred to in the Income-tax Act or the rules made thereunder shall be deemed to be the Tax Recovery Officer and the Tax Recovery Commissioner", the words "Tax Recovery Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the Tax Recovery Commissioner and the Tax Recovery Officer" shall be substituted with effect from the 1st day of January, 1972.
[Finance (No.
2) Act, 1971]
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Section 35, The Finance Act, 1971 (Act 32 of 1971).

Cross-references

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

This section refers to

Questions about Section 35

What does Section 35 of the Finance Act deal with?

Section 35 of the Finance Act is headed "Amendment of section 32". Amendment of section 32. 35. In section 32 of the Wealth-tax Act, in Explanation II, for the words "Tax Recovery Officer and the Tax Recovery Commissioner referred to in the Income-tax Act or the rules made thereunder shall be deemed to be the Tax Recovery Officer and the Tax Recovery Commissioner",

How do I find court cases under Section 35 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 1971 35, section 35 Finance Act 1971, section 35 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 35 of the Finance Act, and has it changed?

Its own text turns on section 32 (Amendment of section 5), Wealth-tax Act 32 (Mode of recovery), so none of them can safely be read on its own.

When was Section 35 of the Finance Act enacted?

Section 35 of the Finance Act, cited as Finance Act 1971 35, was enacted on 10 Aug 1971 as Act 32 of 1971. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule3950 words
10. Amendment of section 40A1041 words
2. Income-tax860 words
31. Amendment of section 4836 words
37. Amendment of Act 18 of 1958668 words
32. Amendment of section 5496 words

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