Section6
The Finance Act, 1971

Amendment of section 13

In force Act 32 of 1971 As on 17 Oct 2026

Act 32 of 1971 Ministry Finance Enacted 10 Aug 1971

Section 6 of the Finance Act, 1971 deals with amendment of section 13. Amendment of section 13. 6. In section 13 of the Income-tax Act, in sub-section (4), for the words "moneys pi the trust or the institution", the words "funds of the trust or the institution" shall be substituted. The Act was enacted on 10 Aug 1971.

Amendment of section 13.

6. In section 13 of the Income-tax Act, in sub-section (4), for the words "moneys pi the trust or the institution", the words "funds of the trust or the institution" shall be substituted.

[Finance (No.

2) Act, 1971]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 6, 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 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Amendment of section 13". Amendment of section 13. 6. In section 13 of the Income-tax Act, in sub-section (4), for the words "moneys pi the trust or the institution", the words "funds of the trust or the institution" shall be substituted.

How do I find court cases under Section 6 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 6, section 6 Finance Act 1971, section 6 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 6 of the Finance Act, and has it changed?

Its own text turns on section 13 (Amendment of section 67), Income-tax Act 13 (Section 11 not to apply in certain cases), so none of them can safely be read on its own.

When was Section 6 of the Finance Act enacted?

Section 6 of the Finance Act, cited as Finance Act 1971 6, 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

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.