Amendment of section 10B
Section 5 of the Finance Act, 1993 deals with amendment of section 10B. Amendment of section 10B. 5. In section 10B of the Income-tax Act, in sub-section (4), in clause (iii), after the word, figures and letter "section 80-I" 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 Apri
Amendment of section 10B.
5. In section 10B of the Income-tax Act, in sub-section (4), in clause (iii), after the word, figures and letter "section 80-I" 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.
[Finance Act, 1993]
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Section 5, 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 5
What does Section 5 of the Finance Act deal with?
Section 5 of the Finance Act is headed "Amendment of section 10B". Amendment of section 10B. 5. In section 10B of the Income-tax Act, in sub-section (4), in clause (iii), after the word, figures and letter "section 80-I" 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 Apri
How do I find court cases under Section 5 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 5, section 5 Finance Act 1993, section 5 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 5 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 10B (Special provisions in respect of newly established hundred per cent export-oriented undertakings), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
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.