Amendment of section 17
Section 10 of the Finance Act, 1994 deals with amendment of section 17. Amendment of section 17. 10. In section 17 of the Income-tax Act, in clause (2), In the proviso, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1993, namely:— "(ii) any sum paid by the employer in respec The Act was enacted on 13 May 1994.
Amendment of section 17.
10. In section 17 of the Income-tax Act, in clause (2), In the proviso, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1993, namely:—
"(ii) any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family—
(a) in any hospital maintained by the Government or any local authority or any other hospital approved by the Government for the purposes of medical treatment of its employees;
(b) in respect of the prescribed diseases or ailments, in any hospital, approved by the Chief Commissioner having regard to the prescribed guidelines;
Provided that, in a case falling in sub-clause (b), the employee shall attach with his return of income a certificate from the hospital specifying the disease or ailment for which medical treatment was required and the receipt for the amount paid to the hospital".
[Finance Act, 1994]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 10, The Finance Act, 1994 (Act 32 of 1994).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 10
What does Section 10 of the Finance Act deal with?
Section 10 of the Finance Act is headed "Amendment of section 17". Amendment of section 17. 10. In section 17 of the Income-tax Act, in clause (2), In the proviso, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1993, namely:— "(ii) any sum paid by the employer in respec
How do I find court cases under Section 10 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 1994 10, section 10 Finance Act 1994, section 10 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 10 of the Finance Act, and has it changed?
Its own text turns on section 17 (Amendment of section 44D), Income-tax Act 17 ("Salary", "perquisite" and "profits in lieu of salary" defined), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently finance_act_2017 (2017).
When was Section 10 of the Finance Act enacted?
Section 10 of the Finance Act, cited as Finance Act 1994 10, was enacted on 13 May 1994 as Act 32 of 1994. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule5507 words
- 2. Income-tax2077 words
- 16. Insertion of new sections 44AD and 44AE987 words
- 32. Amendment of section 115A828 words
- 45. Amendment of section 234C587 words
- 6. Amendment of section 10557 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.