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Section3
The Finance Act, 1978

Amendment of section 6

In force Act 19 of 1978 As on 16 Oct 2026

Act 19 of 1978 Ministry Finance Enacted 12 May 1978

Section 3 of the Finance Act, 1978 deals with amendment of section 6. CHAPTER III DIRECT TAXES Income-tax Amendment of section 6. The Act was enacted on 12 May 1978.

CHAPTER III

DIRECT TAXES

Income-tax

Amendment of section 6.

3. In section 6 of the Income-tax Act, in clause (1), the following Explanation shall be inserted at the end with effect from the 1st day of April, 1979 :—

'Explanation.—In the case of an individual, being a citizen of India, who is rendering service outside India and who is or has been in India on leave or vacation in the previous year, the provisions of sub-clauses (b) and (c) shall apply in relation to that year as if for the words " thirty days " and " sixty days ", respectively occurring in the said sub-clauses, the words " ninety days " had been substituted.'

[Finance Act, 1978]

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Section 3, The Finance Act, 1978 (Act 19 of 1978).

Cross-references

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

This section refers to

  1. s. 6 Amendment of section 35B
  2. Income-tax Act s. 6 Residence in India

Questions about Section 3

What does Section 3 of the Finance Act deal with?

Section 3 of the Finance Act is headed "Amendment of section 6". CHAPTER III DIRECT TAXES Income-tax Amendment of section 6.

How do I find court cases under Section 3 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 1978 3, section 3 Finance Act 1978, section 3 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 3 of the Finance Act, and has it changed?

Its own text turns on section 6 (Amendment of section 35B), Income-tax Act 6 (Residence in India), so none of them can safely be read on its own.

When was Section 3 of the Finance Act enacted?

Section 3 of the Finance Act, cited as Finance Act 1978 3, was enacted on 12 May 1978 as Act 19 of 1978. 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.