Section57
The Finance Act, 1994

Amendment of section 4

In force Act 32 of 1994 As on 17 Oct 2026

Act 32 of 1994 Ministry Finance Enacted 13 May 1994 Cited by 2 provisions

Section 57 of the Finance Act, 1994 deals with amendment of section 4. Expenditure-tax Amendment of section 4. 57. The Act was enacted on 13 May 1994.

Expenditure-tax

Amendment of section 4.

57. In the Expenditure-tax Act, 1987 (35 of 1987) (here in after referred to as the Expenditure tax Act), in section 4, in clause (a), for the words "twenty percent.", the words "ten per cent." shall be substituted with effect from the 1st day of June, 1994.

[Finance Act, 1994]

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Section 57, 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.

Questions about Section 57

What does Section 57 of the Finance Act deal with?

Section 57 of the Finance Act is headed "Amendment of section 4". Expenditure-tax Amendment of section 4. 57.

How do I find court cases under Section 57 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 57, section 57 Finance Act 1994, section 57 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 57 of the Finance Act, and has it changed?

Its own text turns on section 4 (Insertion of new section 5A), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 57 of the Finance Act enacted?

Section 57 of the Finance Act, cited as Finance Act 1994 57, 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

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.