Amendment of section 17
Section 6 of the Finance Act, 1989 deals with amendment of section 17. Amendment of section 17 6. In section 17 of the Income-tax Act, in clause (2), in sub-clause (iii) , the following Explanation shall be inserted at the end with effect from the 1st day of April, 1990, namely: — "Explanation.—For the removal of doubts, it is hereby declared that the use of any vehicl
Amendment of section 17
6. In section 17 of the Income-tax Act, in clause (2), in sub-clause (iii) , the following Explanation shall be inserted at the end with effect from the 1st day of April, 1990, namely: —
"Explanation.—For the removal of doubts, it is hereby declared that the use of any vehicle provided by a company or an employer for journey by the assessee from his residence to his office or other place of work, or from such office or place to his residence, shall not be regarded as a benefit or amenity granted or provided to him free of cost or at concessional rate for the purposes of this sub-clause.".
[Finance Act, 1989]
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Section 6, The Finance Act, 1989 (Act 13 of 1989).
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Questions about Section 6
What does Section 6 of the Finance Act deal with?
Section 6 of the Finance Act is headed "Amendment of section 17". Amendment of section 17 6. In section 17 of the Income-tax Act, in clause (2), in sub-clause (iii) , the following Explanation shall be inserted at the end with effect from the 1st day of April, 1990, namely: — "Explanation.—For the removal of doubts, it is hereby declared that the use of any vehicl
How do I find court cases under Section 6 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 1989 6, section 6 Finance Act 1989, section 6 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 6 of the Finance Act, and has it changed?
Its own text turns on section 17 (Amendment of section 80U), Income-tax Act 17 ("Salary", "perquisite" and "profits in lieu of salary" defined), 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 1989 as Act 13 of 1989. 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 Schedule6983 words
- 2. Income-tax2165 words
- 4. Amendment of section 2568 words
- 7. Amendment of section 32AB544 words
- 11. Amendment of section 48350 words
- 19. Amendment of section 115J252 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.