Amendment of section 10A
Section 5 of the Finance Act, 1987 deals with amendment of section 10A. Amendment of section 10A 5. In section 10A of the Income-tax Act, in the Explanation occurring at the end, after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1981, namely:--- '(iii) "manufacture" includes any— (a
Amendment of section 10A
5. In section 10A of the Income-tax Act, in the Explanation occurring at the end, after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1981, namely:---
'(iii) "manufacture" includes any—
(a) process, or
(b) assembling, or
(c) recording of programmes on any disc, tape, perforated media or other information storage device.'.
[Finance Act, 1987]
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Section 5, The Finance Act, 1987 (Act 11 of 1987).
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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 10A". Amendment of section 10A 5. In section 10A of the Income-tax Act, in the Explanation occurring at the end, after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1981, namely:--- '(iii) "manufacture" includes any— (a
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 1987 5, section 5 Finance Act 1987, 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 10A (Special provision in respect of newly established undertakings in free trade zone, etc), 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 1987 as Act 11 of 1987. 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 Schedule6061 words
- 2. Income-tax1675 words
- 32. Amendment of section 80C1059 words
- 24. Insertion of new section 54G901 words
- 59. Insertion of new sections 245BA to 245BD752 words
- 79. Insertion of new sections 22BA to 22BD748 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.