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Section3
The Finance Act, 1982

Amendment of section 6

In force Act 14 of 1982 As on 20 Oct 2026

Act 14 of 1982 Ministry Finance

Section 3 of the Finance Act, 1982 deals with amendment of section 6. CHAPTER III DIBECT TAXES Income-tax Amendment of section 6.

CHAPTER III

DIBECT TAXES

Income-tax

Amendment of section 6.

3. In section 6 of the Income-tax Act, in clause (1), with effect from the 1st day of April, 1983 —

(i) sub-clause (b) shall be omitted;

(ii) for the Explanation, the following Explanation shall be substituted, namely:—

'Explanation.—In the case of an individual, being a citizen of India,—

(a) who leaves India in any previous year for the purposes of employment outside India, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted;

(b) who, being outside India, comes on a visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "ninety days" had been substituted.'.

[Finance Act, 1982]

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Section 3, The Finance Act, 1982 (Act 14 of 1982).

Cross-references

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

This section refers to

  1. s. 6 Amendment of section 16
  2. Income-tax Act s. 6 Residence in India

Questions about Section 3

What does Section 3 of the Finance Act deal with?

Section 3 of the Finance Act is headed "Amendment of section 6". CHAPTER III DIBECT TAXES Income-tax Amendment of section 6.

How do I find court cases under Section 3 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 1982 3, section 3 Finance Act 1982, section 3 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 3 of the Finance Act, and has it changed?

Its own text turns on section 6 (Amendment of section 16), Income-tax Act 6 (Residence in India), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1982 as Act 14 of 1982. 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.