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Section6
The Finance Act, 1973

Amendment of section 45

In force Act 21 of 1973 As on 15 Oct 2026

Act 21 of 1973 Ministry Finance Enacted 11 May 1973

Section 6 of the Finance Act, 1973 deals with amendment of section 45. Amendment of section 45 6. In section 45 of the Income-tax Act (as amended by section 8 of the Finance Act, 1972 (16 of 1972), for the words, figures and letters "sections 53, 54, 54B and 54C", the words, figures and letters "sections 53, 54, 54B, 54C and 54D" shall be substituted with effect from t The Act was enacted on 11 May 1973.

Amendment of section 45

6. In section 45 of the Income-tax Act (as amended by section 8 of the Finance Act, 1972 (16 of 1972), for the words, figures and letters "sections 53, 54, 54B and 54C", the words, figures and letters "sections 53, 54, 54B, 54C and 54D" shall be substituted with effect from the 1st day of April, 1974.

[Finance Act, 1973]

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Section 6, The Finance Act, 1973 (Act 21 of 1973).

Cross-references

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

This section refers to

  1. Finance Act s. 8 Amendment of section 45
  2. Income-tax Act s. 45 Capital gains

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 45". Amendment of section 45 6. In section 45 of the Income-tax Act (as amended by section 8 of the Finance Act, 1972 (16 of 1972), for the words, figures and letters "sections 53, 54, 54B and 54C", the words, figures and letters "sections 53, 54, 54B, 54C and 54D" shall be substituted with effect from t

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 1973 6, section 6 Finance Act 1973, 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 Finance Act 8 (Amendment of section 45), Income-tax Act 45 (Capital gains), 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 1973 6, was enacted on 11 May 1973 as Act 21 of 1973. 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.