Amendment of section 6
Section 4 of the Finance Act, 1990 deals with amendment of section 6. Amendment of section 6 4. In section 6 of the Income-tax Act, in clause (1), in sub-clause (v) , in the Explanation, in clause (a), after the words "previous year", the words, brackets and figures "as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipp
Amendment of section 6
4. In section 6 of the Income-tax Act, in clause (1), in sub-clause (v) , in the Explanation, in clause (a), after the words "previous year", the words, brackets and figures "as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or" shall be inserted.
[Finance Act, 1990]
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Section 4, The Finance Act, 1990 (Act 12 of 1990).
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Questions about Section 4
What does Section 4 of the Finance Act deal with?
Section 4 of the Finance Act is headed "Amendment of section 6". Amendment of section 6 4. In section 6 of the Income-tax Act, in clause (1), in sub-clause (v) , in the Explanation, in clause (a), after the words "previous year", the words, brackets and figures "as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipp
How do I find court cases under Section 4 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 1990 4, section 4 Finance Act 1990, section 4 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 4 of the Finance Act, and has it changed?
Its own text turns on section 6 (Amendment of section 28), Income-tax Act 6 (Residence in India), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1990 as Act 12 of 1990. 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 Schedule7036 words
- 30. Amendment of Chapter VIII3504 words
- 2. Income-tax2182 words
- 10. Substitution of new section for section 33AB1340 words
- 26. Substitution of new section for section 80M446 words
- 54. Amendment of section 16432 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.