Section9
The Finance Act, 1976

Amendment of section 37

In force Act 66 of 1976 As on 07 Oct 2026

Act 66 of 1976 Ministry Finance Enacted 27 May 1976 Cited by 3 provisions

Section 9 of the Finance Act, 1976 deals with amendment of section 37. Amendment of section 37 9. In section 37 of the Income-tax Act,- (a) in sub-section (2A)- (i) in clause (i), for the words, figures and letter "section 33 or section 33A", the words, figures and letters "section 32A or : o section 33 or section 33A "shall be substituted; The Act was enacted on 27 May 1976.

Amendment of section 37

9. In section 37 of the Income-tax Act,-

(a) in sub-section (2A)-

(i) in clause (i), for the words, figures and letter "section 33 or section 33A", the words, figures and letters "section 32A or : o section 33 or section 33A "shall be substituted;

(ii) in the Explanation, the words, brackets, figure and letter "and sub-section (2B) "shall be omitted with effect from the 1st day of April, 1977;

(b) sub-section (2B) shall be omitted with effect from the 1st day of April, 1977.

[Finance Act, 1976]

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Section 9, The Finance Act, 1976 (Act 66 of 1976).

Cross-references

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

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 37". Amendment of section 37 9. In section 37 of the Income-tax Act,- (a) in sub-section (2A)- (i) in clause (i), for the words, figures and letter "section 33 or section 33A", the words, figures and letters "section 32A or : o section 33 or section 33A "shall be substituted;

How do I find court cases under Section 9 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 1976 9, section 9 Finance Act 1976, section 9 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 9 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 37 (General), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was Section 9 of the Finance Act enacted?

Section 9 of the Finance Act, cited as Finance Act 1976 9, was enacted on 27 May 1976 as Act 66 of 1976. 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.