Section35
The Finance Act, 1985

Amendment of section 278A

In force Act 32 of 1985 As on 15 Oct 2026

Act 32 of 1985 Ministry Finance Cited by 1 provision

Section 35 of the Finance Act, 1985 deals with amendment of section 278A. Amendment of section 278A. 35. In section 278A of the Income-tax Act, after the word, figures and letters "section 276CC", the words, figures and letters "or section 276DD" Shall be inserted.

Amendment of section 278A.

35. In section 278A of the Income-tax Act, after the word, figures and letters "section 276CC", the words, figures and letters "or section 276DD" Shall be inserted.

[Finance Act, 1985]

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Section 35, The Finance Act, 1985 (Act 32 of 1985).

Cross-references

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

Questions about Section 35

What does Section 35 of the Finance Act deal with?

Section 35 of the Finance Act is headed "Amendment of section 278A". Amendment of section 278A. 35. In section 278A of the Income-tax Act, after the word, figures and letters "section 276CC", the words, figures and letters "or section 276DD" Shall be inserted.

How do I find court cases under Section 35 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 1985 35, section 35 Finance Act 1985, section 35 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 35 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 278A (Punishment for second and subsequent offences), 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 1985 as Act 32 of 1985. 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.