Section33
The Finance Act, 1978

Amendment of Act 45 of 1974

In force Act 19 of 1978 As on 16 Oct 2026

Act 19 of 1978 Ministry Finance Enacted 12 May 1978 Cited by 1 provision

Section 33 of the Finance Act, 1978 deals with amendment of Act 45 of 1974. Interest-tax Amendment of Act 45 of 1974. The Act was enacted on 12 May 1978.

Interest-tax

Amendment of Act 45 of 1974.

33. In the Interest-tax Act, 1974, in sub-section (2) of section 6, for the words, figures and letters " before the 1st day of August, 1974 ", the words, figures and letters " before the 1st day of August, 1974, or after the 28th day of February, 1978 " shall be substituted with effect from the 1st day of April, 1979.

[Finance Act, 1978]

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Section 33, 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.

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of Act 45 of 1974". Interest-tax Amendment of Act 45 of 1974.

How do I find court cases under Section 33 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 33, section 33 Finance Act 1978, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on section 6 (Amendment of section 35B), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 33 of the Finance Act enacted?

Section 33 of the Finance Act, cited as Finance Act 1978 33, 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.