Amendment of section 10
Section 4 of the Finance Act, 1971 deals with amendment of section 10. 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 o The Act was enacted on 10 Aug 1971.
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]
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Section 4, 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.
Questions about Section 4
What does Section 4 of the Finance Act deal with?
Section 4 of the Finance Act is headed "Amendment of section 10". 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 o
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 1971 4, section 4 Finance Act 1971, 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 section 10 (Amendment of section 40A), Income-tax Act 10 (Incomes not included in total income), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 4 of the Finance Act enacted?
Section 4 of the Finance Act, cited as Finance Act 1971 4, 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
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.