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Section41
The Finance Act, 1982

Amendment of section 6

In force Act 14 of 1982 As on 19 Oct 2026

Act 14 of 1982 Ministry Finance

Section 41 of the Finance Act, 1982 deals with amendment of section 6. Hotel-receipts tax Amendment of section 6.

Hotel-receipts tax

Amendment of section 6.

41. In section 6 of the Hotel-Receipts Tax Act, 1980 (54 of 1980) (hereinafter referred to as the Hotel-Receipts Tax Act), in sub-section (1), after the words "including such charges from persons not provided with such accommodation", the words and figures "but excluding such charges from persons within the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963" shall be inserted and shall be deemed always to have been inserted.

[Finance Act, 1982]

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Section 41, 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. Hotel-Receipts Tax Act s. 6 Scope of chargeable receipts

Questions about Section 41

What does Section 41 of the Finance Act deal with?

Section 41 of the Finance Act is headed "Amendment of section 6". Hotel-receipts tax Amendment of section 6.

How do I find court cases under Section 41 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 41, section 41 Finance Act 1982, section 41 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 41 of the Finance Act, and has it changed?

Its own text turns on section 6 (Amendment of section 16), Hotel-Receipts Tax Act 6 (Scope of chargeable receipts), 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.