# The Finance Act, 1971, Section 4: Amendment of section 10

- Act: The Finance Act, 1971 (Act 32 of 1971)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1971/section/4/

## Text

Amendment of section 10. 4. In section 10 of the Income-tax Act,— (a) in clause (20), for the words "which accrues or arises from the supply of a commodity or service within its own jurisdictional area;", the words "which accrues or arises from the supply of a commodity or service (not being water or electricity) within its own jurisdictional area or from the supply of water or electricity within or outside its own jurisdictional area;" shall be substituted with effect from the 1st day of April, 1972; (b) in clause (26A),— (i) the brackets and words "(not being an individual who is in the service of Government)" shall be and shall be deemed always to have been, omitted; (ii) for the expression "1st day of April, 1970", the expression "1st day of April, 1975" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1970. [Finance (No. 2) Act, 1971] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.