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Section46
The Finance Act, 1979

Amendment of Act 38 of 1974

In force Act 21 of 1979 As on 18 Oct 2026

Act 21 of 1979 Ministry Finance Enacted 10 May 1979 Cited by 1 provision

Section 46 of the Finance Act, 1979 deals with amendment of Act 38 of 1974. Amendment of Act 38 of 1974. 46. In the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974,— (a) in section 3, in sub-section (1), for the figures, letters and words " 1st day of April, ", the figures, letters and words " 1st day of April, " shall be substituted; The Act was enacted on 10 May 1979.

Amendment of Act 38 of 1974.

46. In the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974,—

(a) in section 3, in sub-section (1), for the figures, letters and words " 1st day of April, 1980 ", the figures, letters and words " 1st day of April, 1982" shall be substituted;

(b) in section 4, in sub-section (1), in clause (iii), for the words, figures and letters " on the 1st day of April, 1979 ", the words, figures, letters and brackets "on the 1st day of April, 1979, and every subsequent assessment year (not being an assessment year commencing on or after the 1st day of April, 1982) " shall be substituted.

[Finance Act, 1979]

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Section 46, 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.

This section refers to

  1. s. 3 Amendment of section 10
  2. s. 4 Amendment of section 35B

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 46

What does Section 46 of the Finance Act deal with?

Section 46 of the Finance Act is headed "Amendment of Act 38 of 1974". Amendment of Act 38 of 1974. 46. In the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974,— (a) in section 3, in sub-section (1), for the figures, letters and words " 1st day of April, ", the figures, letters and words " 1st day of April, " shall be substituted;

How do I find court cases under Section 46 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 46, section 46 Finance Act 1979, section 46 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 46 of the Finance Act, and has it changed?

Its own text turns on section 3 (Amendment of section 10), section 4 (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 46 of the Finance Act enacted?

Section 46 of the Finance Act, cited as Finance Act 1979 46, 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.