Amendment of section 6

Q: When was Section 58 of the Finance Act enacted?

Section 58 of the Finance Act, cited as Finance Act 1994 58, 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 Cited by 1 provision

Section 58 of the Finance Act, 1994 deals with amendment of section 6. Amendment of section 6. 58. In the Expenditure-tax Act, in section 6, with effect from the 1st day of June, 1994,— (i) in sub-section (1), for the words "Deputy Director", the words "Additional Director of Income-tax, Additional Commissioner of Income-tax, Deputy Director" shall be substituted; The Act was enacted on 13 May 1994.

Amendment of section 6.
58. In the Expenditure-tax Act, in section 6, with effect from the 1st day of June, 1994,—
(i) in sub-section (1), for the words "Deputy Director", the words "Additional Director of Income-tax, Additional Commissioner of Income-tax, Deputy Director" shall be substituted;
(ii) In sub-section (3), for the words "Deputy Commissioner", the words "Additional Commissioner of Income-tax or Deputy Commissioner" shall be substituted.
[Finance Act, 1994]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 58, 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

s. 6 Amendment of section 10

Referred to by 1

s. First Schedule First Schedule

Questions about Section 58

What does Section 58 of the Finance Act deal with?

Section 58 of the Finance Act is headed "Amendment of section 6". Amendment of section 6. 58. In the Expenditure-tax Act, in section 6, with effect from the 1st day of June, 1994,— (i) in sub-section (1), for the words "Deputy Director", the words "Additional Director of Income-tax, Additional Commissioner of Income-tax, Deputy Director" shall be substituted;

How do I find court cases under Section 58 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 58, section 58 Finance Act 1994, section 58 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 58 of the Finance Act, and has it changed?

Its own text turns on section 6 (Amendment of section 10), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 58 of the Finance Act enacted?

Section 58 of the Finance Act, cited as Finance Act 1994 58, 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.