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Section6
The Finance Act, 1981

Amendment of section 33A

In force Act 16 of 1981 As on 19 Oct 2026

Act 16 of 1981 Ministry Finance Cited by 1 provision

Section 6 of the Finance Act, 1981 deals with amendment of section 33A. Amendment of section 33A. 6. In section 33A of the Income-tax Act, in subsection (7), for the proviso, the following proviso and Explanation shall be substituted with effect from the 1st day of April, 1982, namely:— 'Provided that where such cost exceeds— (i) forty thousand rupees per hectare in res

Amendment of section 33A.

6. In section 33A of the Income-tax Act, in subsection (7), for the proviso, the following proviso and Explanation shall be substituted with effect from the 1st day of April, 1982, namely:—

'Provided that where such cost exceeds—

(i) forty thousand rupees per hectare in respect of land situate in a hilly area comprised in the district of Darjeeling; or

(ii) thirty-five thousand rupees per hectare in respect of land situate in a hilly area comprised in an area other than the district of Darjeeling; or

(iii) thirty thousand rupees per hectare in any other area, then, the excess shall be ignored.

Explanation.—-For the purposes of this proviso, "district of Darjeeling" means the district of Darjeeling as on the 28th day of February, 1981, being the date of introduction of the Finance Bill, 1981 in the House of the People.'.

[Finance Act, 1981]

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Section 6, 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. Income-tax Act s. 33A Development allowance

Referred to by 1

  1. s. 35 Amendment of section 2

Questions about Section 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Amendment of section 33A". Amendment of section 33A. 6. In section 33A of the Income-tax Act, in subsection (7), for the proviso, the following proviso and Explanation shall be substituted with effect from the 1st day of April, 1982, namely:— 'Provided that where such cost exceeds— (i) forty thousand rupees per hectare in res

How do I find court cases under Section 6 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 6, section 6 Finance Act 1981, section 6 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 6 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 33A (Development allowance), 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.