An Act to give effect to the financial proposals of the Central Government for the financial year 1975-1976.

Act 25 of 1975 Enacted 09 May 1975 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1975

What this Act covers

The Finance Act for 1975. Its First Schedule carries the rates of income-tax for the year; the rest amends the Income-tax Act and the other fiscal statutes. The rate of tax for a year is fixed here and not in the Income-tax Act.

Sections

Type to filter. 31 sections.

1. 1Short title commencement
2. 2Income-tax
3. 3Amendment of section 10
4. 4Amendment of section 32
5. 5Amendment of section 33A
6. 6Amendment of section 40A
7. 7Amendment of section 43
8. 8Insertion of new section 44B
9. 9Amendment of section 52
10. 10Amendment of section 80C
11. 11Insertion of new section 80FF
12. 12Amendment of section 80J
13. 13Insertion of new section 80JJ
14. 14Amendment of section 80K
15. 15Amendment of section 80M
16. 16Amendment of section 80QQ
17. 17Insertion of new section 80RRA
18. 18Substitution of new section for section 106
19. 19Amendment of section 172
20. 20Amendment of section 194A
21. 21Amendment of section 195
22. 22Amendment of Ninth Schedule
23. 23Insertion of Tenth Schedule
24. 24Consequential amendments to certain sections
25. 25Amendment of section 2
26. 26Amendment of section 4
27. 27Amendment of section 5
28. 28Amendment of section 45
29. 29Amendment of Act 18 of 1958
30. 30Amendment of Act 20 of 1947
31. First ScheduleFirst Schedule

Related Acts

• The Delhi Sales Tax Act, 197575 sections
• The Customs Tariff Act, 197522 sections
• The Regional Rural Banks Act, 197637 sections
• The Interest-tax Act, 197437 sections
• The Finance Act, 197632 sections
• The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 197629 sections
• The Finance Act, 197418 sections
• The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 197417 sections

Provenance. 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.

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. Every one of the 31 sections of this Act has its own page. This page is not a substitute for legal advice.