Amendment of section 10
Section 5 of the Finance Act, 1977 deals with amendment of section 10. Amendment of section 10 5. In section 10 of the Income-tax Act,— (a) in clause (6), in sub-clause (i), after item (a), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely: — "(aa) from his employer, for his children havin The Act was enacted on 06 Aug 1977.
Amendment of section 10
5. In section 10 of the Income-tax Act,—
(a) in clause (6), in sub-clause (i), after item (a), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely: —
"(aa) from his employer, for his children having full time education in any educational institution outside India, in connection with their proceeding to India during vacation;";
(b) in clause (26A), for the figures, letters and words "1st day of April, 1975", the figures, letters and words "1st day of April, 1980" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1975.
[Finance (No.
2) Act, 1977]
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Section 5, The Finance Act, 1977 (Act 11 of 1977).
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Referred to by 1
Questions about Section 5
What does Section 5 of the Finance Act deal with?
Section 5 of the Finance Act is headed "Amendment of section 10". Amendment of section 10 5. In section 10 of the Income-tax Act,— (a) in clause (6), in sub-clause (i), after item (a), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely: — "(aa) from his employer, for his children havin
How do I find court cases under Section 5 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 1977 5, section 5 Finance Act 1977, section 5 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 5 of the Finance Act, and has it changed?
Its own text turns on section 10 (Insertion of new section 35CC), Income-tax Act 10 (Incomes not included in total income), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 5 of the Finance Act enacted?
Section 5 of the Finance Act, cited as Finance Act 1977 5, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule6584 words
- Fifth Schedule. Fifth Schedule3796 words
- 2. Income-tax1831 words
- 18. Insertion of new section 80HHA832 words
- 38. Amendment of Act 8 of 1976797 words
- 9. Amendment of section 32A676 words
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.