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Section34
The Finance Act, 1983

Amendment of section 109

In force Act 11 of 1983 As on 18 Oct 2026

Act 11 of 1983 Ministry Finance Enacted 13 May 1983 Cited by 1 provision

Section 34 of the Finance Act, 1983 deals with amendment of section 109. Amendment of section 109. 34. In section 109 of the Income-tax Act, in clause (ib), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 1984, namely:— 'Explanation.— In this clause and in sub-clause (3) of clause (iii), the expression "provision The Act was enacted on 13 May 1983.

Amendment of section 109.

34. In section 109 of the Income-tax Act, in clause (ib), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 1984, namely:—

'Explanation.— In this clause and in sub-clause (3) of clause (iii), the expression "provision of technical know-how" means,—

(i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or similar property;

(ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or similar property;

(iii) the use of any patent, invention, model, design, secret formula or process or similar property;

(iv) the imparting of any information concerning industrial, commercial or scientific knowledge, experience or skill;'.

[Finance Act, 1983]

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Section 34, The Finance Act, 1983 (Act 11 of 1983).

Cross-references

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

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 34

What does Section 34 of the Finance Act deal with?

Section 34 of the Finance Act is headed "Amendment of section 109". Amendment of section 109. 34. In section 109 of the Income-tax Act, in clause (ib), for the Explanation, the following Explanation shall be substituted with effect from the 1st day of April, 1984, namely:— 'Explanation.— In this clause and in sub-clause (3) of clause (iii), the expression "provision

How do I find court cases under Section 34 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 34, section 34 Finance Act 1983, section 34 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 34 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 34 of the Finance Act enacted?

Section 34 of the Finance Act, cited as Finance Act 1983 34, 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

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.