Amendment of section 10A
Section 4 of the Finance Act, 1993 deals with amendment of section 10A. Amendment of section 10A. 4. In section 10A of the Income-tax Act,— (a) in sub-section (2), for clause (i), the following clause shall be substituted with effect from the 1st day of April, 1994, namely: — "(i) it has begun or begins to manufacture or produce articles or things during.
Amendment of section 10A.
4. In section 10A of the Income-tax Act,—
(a) in sub-section (2), for clause (i), the following clause shall be substituted with effect from the 1st day of April, 1994, namely: —
"(i) it has begun or begins to manufacture or produce articles or things during. the previous year relevant to the assessment year—
(a) commencing on or after the 1st day of April, 1981, in any free trade zone; or
(b) commencing on or after the 1st day of April, 1994, in any electronic hardware technology park or, as the case may be, software technology park;";
(b) In sub-section (4), in clause (iii), after the word, figures and letter "section 80-1", the words, figures and letters 'or section 80-IA" shall be inserted and shall be deemed to have; been inserted with effect from the 1st day of April, 1991;
(c) in the Explanation occurring at the. end, after clause (iii), the following clauses shall be inserted with effect from the 1st day of April, 1994, namely:—
(iv) "electronic hardware technology park" means any park set up in accordance with the Electronic Hardware Technology Park (EHTP) Scheme (notified by the Government of India in the Ministry of Commerce;
(v) "software technology park" means any park set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce;
(vi) "produce", in relation to articles or things referred to in clause (i) of sub-section (2), includes production of computer programmes;'.
[Finance Act, 1993]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 4, The Finance Act, 1993 (Act 38 of 1993).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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 10A". Amendment of section 10A. 4. In section 10A of the Income-tax Act,— (a) in sub-section (2), for clause (i), the following clause shall be substituted with effect from the 1st day of April, 1994, namely: — "(i) it has begun or begins to manufacture or produce articles or things during.
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 1993 4, section 4 Finance Act 1993, 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 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.
When was the Finance Act enacted?
Finance Act was enacted in 1993 as Act 38 of 1993. 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 Schedule5968 words
- 2. Income-tax2352 words
- 42. Amendment of Schedule II2037 words
- 31. Insertion of new Chapter XIX-B1169 words
- 3. Amendment of section 10825 words
- 22. Amendment of section 115K470 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.