Section33
The Finance Act, 1972

Amendment of section 207

In force Act 16 of 1972 As on 15 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972 Cited by 1 provision

Section 33 of the Finance Act, 1972 deals with amendment of section 207. Amendment of section 207. 33. In section 207 of the Income-tax Act, in sub-section (1), for the words 'in the case of income other than income chargeable under the head "Capital gains".', the following shall be substituted, namely: — 'in the case of income other than— (a) income chargeable under the The Act was enacted on 28 May 1972.

Amendment of section 207.

33. In section 207 of the Income-tax Act, in sub-section (1), for the words 'in the case of income other than income chargeable under the head "Capital gains".', the following shall be substituted, namely: —

'in the case of income other than—

(a) income chargeable under the head "Capital gains"; and

(b) Income referred to in sub-clause (ix) of Clause (24) of section 2.'.

[Finance Act, 1972]

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Section 33, The Finance Act, 1972 (Act 16 of 1972).

Cross-references

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

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of section 207". Amendment of section 207. 33. In section 207 of the Income-tax Act, in sub-section (1), for the words 'in the case of income other than income chargeable under the head "Capital gains".', the following shall be substituted, namely: — 'in the case of income other than— (a) income chargeable under the

How do I find court cases under Section 33 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 1972 33, section 33 Finance Act 1972, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), Income-tax Act 207 (Liability for payment of advance tax), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 33 of the Finance Act enacted?

Section 33 of the Finance Act, cited as Finance Act 1972 33, was enacted on 28 May 1972 as Act 16 of 1972. 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.