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Section33
The Finance Act, 1984

Consequential amendments to the Income-tax Act

In force As on 17 Oct 2026

Ministry Finance

Section 33 of the Finance Act, 1984 deals with consequential amendments to the Income-tax Act. Consequential amendments to the Income-tax Act.

Consequential amendments to the Income-tax Act.

33. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1985, namely: —

(a) in section 246, in sub-section (2), after clause (g), the following clause shall be inserted, namely:—

"(gg) an order imposing a penalty under section 271B;";

(b) in the Ninth Schedule, for the brackets, words, figures and letters "[See section 32(1) (vi) and section 80M(1) (a) (i)]", the brackets, words and figures "[See section 32(1) (vi)]" shall be substituted.

[Finance Act, 1984]

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Section 33, The Finance Act, 1984.

Cross-references

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

This section refers to

  1. s. 32 Amendment of section 281A

Questions about Section 33

What does Section 33 of the Finance Act deal with?

Section 33 of the Finance Act is headed "Consequential amendments to the Income-tax Act". Consequential amendments to the Income-tax Act.

How do I find court cases under Section 33 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 1984 33, section 33 Finance Act 1984, section 33 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 33 of the Finance Act, and has it changed?

Its own text turns on section 32 (Amendment of section 281A), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1984. 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.