Amendment of section 33B

In force As on 15 Oct 2026

Ministry Finance Cited by 1 provision

Section 5 of the Finance Act, 1984 deals with amendment of section 33B. Amendment of section 33B 5. In Section 33B of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 1985,namely:- "Provided that no deduction under this section shall be allowed in relation, to the assessment year commencing on the

Amendment of section 33B
5. In Section 33B of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 1985,namely:-
"Provided that no deduction under this section shall be allowed in relation, to the assessment year commencing on the 1st day of Apnl,l985 or any subsequent assessment year".
[Finance Act, 1984]
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Section 5, 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

Income-tax Act s. 33B Rehabilitation allowance

Referred to by 1

s. 34 Amendment of Act 27 of 1957

Questions about Section 5

What does Section 5 of the Finance Act deal with?

Section 5 of the Finance Act is headed "Amendment of section 33B". Amendment of section 33B 5. In Section 33B of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 1985,namely:- "Provided that no deduction under this section shall be allowed in relation, to the assessment year commencing on the

How do I find court cases under Section 5 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 5, section 5 Finance Act 1984, section 5 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 5 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 33B (Rehabilitation allowance), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

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

First Schedule. First Schedule7300 words
2. Income-tax2585 words
34. Amendment of Act 27 of 1957908 words
10. Amendment of section 40A659 words
11. Insertion of new section 44AB368 words
28. Insertion of new section 269SS365 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.