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Section4
The Finance Act, 1979

Amendment of section 35B

In force Act 21 of 1979 As on 17 Oct 2026

Act 21 of 1979 Ministry Finance Enacted 10 May 1979 Cited by 2 provisions

Section 4 of the Finance Act, 1979 deals with amendment of section 35B. Amendment of section 35B. 4. In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980,— (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters ",where such expenditure is incurred before the 1st day of April, " shall be omitted ; The Act was enacted on 10 May 1979.

Amendment of section 35B.

4. In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980,—

(a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters ",where such expenditure is incurred before the 1st day of April, 1978 " shall be omitted ;

(b) sub-section (1A) shall be omitted.

[Finance Act, 1979]

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Section 4, The Finance Act, 1979 (Act 21 of 1979).

Cross-references

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

Referred to by 2

  1. s. 23 Amendment of section 4
  2. s. 46 Amendment of Act 38 of 1974

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section 35B". Amendment of section 35B. 4. In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980,— (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters ",where such expenditure is incurred before the 1st day of April, " shall be omitted ;

How do I find court cases under Section 4 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 1979 4, section 4 Finance Act 1979, section 4 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 4 of the Finance Act, and has it changed?

2 other provisions in this corpus refer back to it.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 1979 4, was enacted on 10 May 1979 as Act 21 of 1979. 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.