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Section33
The Finance Act, 1980

Amendment of section 273

In force Act 44 of 1980 As on 17 Oct 2026

Act 44 of 1980 Ministry Finance

Section 33 of the Finance Act, 1980 deals with amendment of section 273. Amendment of section 273 33. In section 273 of the Income-tax Act, with effect from the 1st day of September, 1980,— (i) in sub-section (1), the following proviso shall be inserted, namely: — 'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have ef

Amendment of section 273

33. In section 273 of the Income-tax Act, with effect from the 1st day of September, 1980,—

(i) in sub-section (1), the following proviso shall be inserted, namely: —

'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the words "seventy-five per cent", at both the places where they occur, the words "eighty-three and one-third per cent." had been substituted.';

(ii) in sub-section (2), before the Explanation, the following proviso shall be inserted namely: —

'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the words "seventy-five per cent.", wherever they occur, the words "eighty-three and one-third per cent," had been substituted.'.

[Finance (No.

2) Act, 1980]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 33, The Finance Act, 1980 (Act 44 of 1980).

Cross-references

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

This section refers to

  1. Income-tax Act s. 273 False estimate of, or failure to pay, advance tax

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Amendment of section 273". Amendment of section 273 33. In section 273 of the Income-tax Act, with effect from the 1st day of September, 1980,— (i) in sub-section (1), the following proviso shall be inserted, namely: — 'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have ef

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 1980 33, section 33 Finance Act 1980, 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 Income-tax Act 273 (False estimate of, or failure to pay, advance tax), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1980 as Act 44 of 1980. India Code records no commencement date for it. 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.