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Section74
The Finance Act, 1988

Amendment of section 13

In force Act 26 of 1988 As on 15 Oct 2026

Act 26 of 1988 Ministry Finance Cited by 1 provision

Section 74 of the Finance Act, 1988 deals with amendment of section 13. Amendment of section 13 74. In section 13 of the Expenditure-tax Act, in sub-section (3), for the words and figures "the Commissioner, or, as the case may be, the order under section 22 or section 23 is received by the Commissioner", the words and figures "the Commissioner, or the order is received

Amendment of section 13

74. In section 13 of the Expenditure-tax Act, in sub-section (3), for the words and figures "the Commissioner, or, as the case may be, the order under section 22 or section 23 is received by the Commissioner", the words and figures "the Commissioner, or the order is received by the Chief Commissioner or Commissioner, as the case may be, under section 22 or section 23" shall be substituted.

[Finance Act, 1988]

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Section 74, 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. 13 Time limit for completion of assessment and reassessment
  2. s. 13 Insertion of new section 43C
  3. s. 22 Amendment of section 80CC
  4. s. 23 Substitution of new section for section 80CCA

Referred to by 1

  1. s. 6 Insertion of new section 10B

Questions about Section 74

What does Section 74 of the Finance Act deal with?

Section 74 of the Finance Act is headed "Amendment of section 13". Amendment of section 13 74. In section 13 of the Expenditure-tax Act, in sub-section (3), for the words and figures "the Commissioner, or, as the case may be, the order under section 22 or section 23 is received by the Commissioner", the words and figures "the Commissioner, or the order is received

How do I find court cases under Section 74 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 74, section 74 Finance Act 1988, section 74 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 74 of the Finance Act, and has it changed?

Its own text turns on Expenditure-tax Act 13 (Time limit for completion of assessment and reassessment), section 13 (Insertion of new section 43C), section 22 (Amendment of section 80CC), section 23 (Substitution of new section for section 80CCA), 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 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.