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Section35
The Finance Act, 1981

Amendment of section 2

In force Act 16 of 1981 As on 18 Oct 2026

Act 16 of 1981 Ministry Finance Cited by 1 provision

Section 35 of the Finance Act, 1981 deals with amendment of section 2. Surtax Amendment of section 2. 35. In the Companies (Profits) Surtax Act, 1964 (1 of 1964)[hereinafter referred to as the Companies (Profits) Surtax Act], in section 2,— ' (a) clause (1) shall be re-numbered as clause (1A) and before the clause as so re-numbered, the following clause shall be insert

Surtax

Amendment of section 2.

35. In the Companies (Profits) Surtax Act, 1964 (1 of 1964)[hereinafter referred to as the Companies (Profits) Surtax Act], in section 2,— '

(a) clause (1) shall be re-numbered as clause (1A) and before the clause as so re-numbered, the following clause shall be inserted, namely:—

'(1) "advance surtax" means the surtax payable under section 7A;';

(b) after clause (7), the following clause snail be inserted, namely:—

'(7A) "regular assessment" means an assessment made under section 6;'.

[Finance Act, 1981]

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Section 35, The Finance Act, 1981 (Act 16 of 1981).

Cross-references

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

This section refers to

  1. s. 2 Income-tax
  2. s. 6 Amendment of section 33A

Referred to by 1

  1. s. 3 Insertion of new section 10A

Questions about Section 35

What does Section 35 of the Finance Act deal with?

Section 35 of the Finance Act is headed "Amendment of section 2". Surtax Amendment of section 2. 35. In the Companies (Profits) Surtax Act, 1964 (1 of 1964)[hereinafter referred to as the Companies (Profits) Surtax Act], in section 2,— ' (a) clause (1) shall be re-numbered as clause (1A) and before the clause as so re-numbered, the following clause shall be insert

How do I find court cases under Section 35 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 1981 35, section 35 Finance Act 1981, section 35 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 35 of the Finance Act, and has it changed?

Its own text turns on section 2 (Income-tax), section 6 (Amendment of section 33A), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1981 as Act 16 of 1981. 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.