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Section73
The Finance Act, 1988

Amendment of section 6

In force Act 26 of 1988 As on 15 Oct 2026

Act 26 of 1988 Ministry Finance

Section 73 of the Finance Act, 1988 deals with amendment of section 6. Amendment of section 6 73. In section 6 of the Expenditure-tax Act,— (a) for sub-section (1), the following sub-section shall be substituted, namely: — "(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Inc

Amendment of section 6

73. In section 6 of the Expenditure-tax Act,—

(a) for sub-section (1), the following sub-section shall be substituted, namely: —

"(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), Deputy Director of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.";

(b) in sub-section (3), for the words "Director of Inspection or by the Commissioner", the words "Director General or Director or by the Chief Commissioner or Commissioner" shall be substituted.

[Finance Act, 1988]

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Section 73, The Finance Act, 1988 (Act 26 of 1988).

Cross-references

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

This section refers to

  1. Expenditure-tax Act s. 6 Tax authorities

Questions about Section 73

What does Section 73 of the Finance Act deal with?

Section 73 of the Finance Act is headed "Amendment of section 6". Amendment of section 6 73. In section 6 of the Expenditure-tax Act,— (a) for sub-section (1), the following sub-section shall be substituted, namely: — "(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Inc

How do I find court cases under Section 73 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 1988 73, section 73 Finance Act 1988, section 73 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 73 of the Finance Act, and has it changed?

Its own text turns on Expenditure-tax Act 6 (Tax authorities), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1988 as Act 26 of 1988. 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.