Section34
The Finance Act, 1972

Amendment of section 208

In force Act 16 of 1972 As on 16 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972

Section 34 of the Finance Act, 1972 deals with amendment of section 208. Amendment of section 208. 34. In section 208 of the Income-tax Act, in clause (a) of sub-section (1), for the words "exclusive of capital gains,", the words, brackets and figures "exclusive of capital gains and income referred to in sub-clause(ix) of clause (24) of section 2," shall be substituted. The Act was enacted on 28 May 1972.

Amendment of section 208.

34. In section 208 of the Income-tax Act, in clause (a) of sub-section (1), for the words "exclusive of capital gains,", the words, brackets and figures "exclusive of capital gains and income referred to in sub-clause(ix) of clause (24) of section 2," shall be substituted.

[Finance Act, 1972]

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Section 34, 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 34

What does Section 34 of the Finance Act deal with?

Section 34 of the Finance Act is headed "Amendment of section 208". Amendment of section 208. 34. In section 208 of the Income-tax Act, in clause (a) of sub-section (1), for the words "exclusive of capital gains,", the words, brackets and figures "exclusive of capital gains and income referred to in sub-clause(ix) of clause (24) of section 2," shall be substituted.

How do I find court cases under Section 34 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 34, section 34 Finance Act 1972, section 34 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 34 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), Income-tax Act 208 (Conditions of liability to pay advance tax), so none of them can safely be read on its own.

When was Section 34 of the Finance Act enacted?

Section 34 of the Finance Act, cited as Finance Act 1972 34, 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.