eCourtsIndia
IndiaCode Laws
Section22
The Finance Act, 1975

Amendment of Ninth Schedule

In force Act 25 of 1975 As on 15 Oct 2026

Act 25 of 1975 Ministry Finance Enacted 09 May 1975

Section 22 of the Finance Act, 1975 deals with amendment of Ninth Schedule. Amendment of Ninth Schedule 22. In the Income-tax Act, in the Ninth Schedule [as directed to be inserted by section 16 of the Direct Taxes (Amendment) Act, 1974 (26 of 1974)], after item 23, the following item and Explanation shall be inserted with effect from the 1st day of April, 1976, namely:— "2 The Act was enacted on 09 May 1975.

Amendment of Ninth Schedule

22. In the Income-tax Act, in the Ninth Schedule [as directed to be inserted by section 16 of the Direct Taxes (Amendment) Act, 1974 (26 of 1974)], after item 23, the following item and Explanation shall be inserted with effect from the 1st day of April, 1976, namely:—

"24. Pesticides.

Explanation.—The article specified in item 24 does not include any formulation of pesticides unless the formulation is prepared by the manufacturer or producer of the basic pesticidal chemicals from which such formulation has been prepared.".

[Finance Act, 1975]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 22, The Finance Act, 1975 (Act 25 of 1975).

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of Ninth Schedule". Amendment of Ninth Schedule 22. In the Income-tax Act, in the Ninth Schedule [as directed to be inserted by section 16 of the Direct Taxes (Amendment) Act, 1974 (26 of 1974)], after item 23, the following item and Explanation shall be inserted with effect from the 1st day of April, 1976, namely:— "2

How do I find court cases under Section 22 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 1975 22, section 22 Finance Act 1975, section 22 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 22 of the Finance Act enacted?

Section 22 of the Finance Act, cited as Finance Act 1975 22, was enacted on 09 May 1975 as Act 25 of 1975. 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.