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Section43
The Finance Act, 1983

Amendment of section 4

In force Act 11 of 1983 As on 19 Oct 2026

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

Section 43 of the Finance Act, 1983 deals with amendment of section 4. Interest-tax Amendment of section 4. 43. In section 4 of the Interest-tax Act, 1974 (45 of 1974), the following proviso shall be inserted at the end, namely: — "Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day The Act was enacted on 13 May 1983.

Interest-tax

Amendment of section 4.

43. In section 4 of the Interest-tax Act, 1974 (45 of 1974), the following proviso shall be inserted at the end, namely: —

"Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 1983 shall be three and a half, per cent. of such chargeable interest.".

[Finance Act, 1983]

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Section 43, 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.

This section refers to

  1. s. 4 Amendment of section 9
  2. Interest-tax Act s. 4 Charge of tax

Referred to by 1

  1. s. 1 Short title and commencement

Questions about Section 43

What does Section 43 of the Finance Act deal with?

Section 43 of the Finance Act is headed "Amendment of section 4". Interest-tax Amendment of section 4. 43. In section 4 of the Interest-tax Act, 1974 (45 of 1974), the following proviso shall be inserted at the end, namely: — "Provided that the rate at which interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day

How do I find court cases under Section 43 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 43, section 43 Finance Act 1983, section 43 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 43 of the Finance Act, and has it changed?

Its own text turns on section 4 (Amendment of section 9), Interest-tax Act 4 (Charge of tax), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 43 of the Finance Act enacted?

Section 43 of the Finance Act, cited as Finance Act 1983 43, 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.