Amendment of section 35C

Q: When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1983 14, was enacted on 13 May 1983 as Act 11 of 1983. It is in force as at the date shown on this page.

In force Act 11 of 1983 As on 17 Oct 2026

Act 11 of 1983 Ministry Finance Enacted 13 May 1983

Section 14 of the Finance Act, 1983 deals with amendment of section 35C. Amendment of section 35C. 14. In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984,— (a) in clause (a), the words "a sum equal to one and one-fifth times" shall be omitted; The Act was enacted on 13 May 1983.

Amendment of section 35C.
14. In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984,—
(a) in clause (a), the words "a sum equal to one and one-fifth times" shall be omitted;
(b) in the Explanation, for the words "expenditure with reference to which deduction under this section is to be allowed", the words "expenditure which is to be allowed as deduction under this section" shall be substituted.
[Finance Act, 1983]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 14, The Finance Act, 1983 (Act 11 of 1983).

Questions about Section 14

What does Section 14 of the Finance Act deal with?

Section 14 of the Finance Act is headed "Amendment of section 35C". Amendment of section 35C. 14. In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984,— (a) in clause (a), the words "a sum equal to one and one-fifth times" shall be omitted;

How do I find court cases under Section 14 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 1983 14, section 14 Finance Act 1983, section 14 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1983 14, was enacted on 13 May 1983 as Act 11 of 1983. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule7743 words
2. Income-tax2440 words
36. Insertion of new Chapter XII-A1475 words
5. Amendment of section 101066 words
17. Amendment of section 37799 words
40. Revival of levy of wealth-tax in the case of closely-held companies776 words

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.