Amendment of section 115N

Q: When was Section 34 of the Finance Act enacted?

Section 34 of the Finance Act, cited as Finance Act 1994 34, was enacted on 13 May 1994 as Act 32 of 1994. It is in force as at the date shown on this page.

In force Act 32 of 1994 As on 17 Oct 2026

Act 32 of 1994 Ministry Finance Enacted 13 May 1994

Section 34 of the Finance Act, 1994 deals with amendment of section 115N. Amendment of section 115N. 34. In section 115N of the Income-tax Act, the words "in respect of his income from the business of retail trade or from the business of running an eating place or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxicab or a three-wheeled The Act was enacted on 13 May 1994.

Amendment of section 115N.
34. In section 115N of the Income-tax Act, the words "in respect of his income from the business of retail trade or from the business of running an eating place or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxicab or a three-wheeled motor vehicle or from any vocation" shall be omitted with effect from the 1st day of April. 1995.
[Finance Act, 1994]
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Section 34, The Finance Act, 1994 (Act 32 of 1994).

Questions about Section 34

What does Section 34 of the Finance Act deal with?

Section 34 of the Finance Act is headed "Amendment of section 115N". Amendment of section 115N. 34. In section 115N of the Income-tax Act, the words "in respect of his income from the business of retail trade or from the business of running an eating place or from the business of operating, hiring or leasing a goods carriage, a motor cab, a maxicab or a three-wheeled

How do I find court cases under Section 34 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 34, section 34 Finance Act 1994, section 34 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 34 of the Finance Act enacted?

Section 34 of the Finance Act, cited as Finance Act 1994 34, 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

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