Amendment of section 17

Q: When was Section 59 of the Finance Act enacted?

Section 59 of the Finance Act, cited as Finance Act 1994 59, 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 15 Oct 2026

Act 32 of 1994 Ministry Finance Enacted 13 May 1994 Cited by 1 provision

Section 59 of the Finance Act, 1994 deals with amendment of section 17. Amendment of section 17. 59. In section 17 of the Expenditure-tax Act, in the proviso, for the words "Deputy Commissioner", the words "Additional Commissioner or, as the case may be, of the Deputy Commissioner" shall be substituted with effect from the 1st day of June, 1994. The Act was enacted on 13 May 1994.

Amendment of section 17.
59. In section 17 of the Expenditure-tax Act, in the proviso, for the words "Deputy Commissioner", the words "Additional Commissioner or, as the case may be, of the Deputy Commissioner" shall be substituted with effect from the 1st day of June, 1994.
[Finance Act, 1994]
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Section 59, 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

Referred to by 1

s. 1 Short title and commencement

Questions about Section 59

What does Section 59 of the Finance Act deal with?

Section 59 of the Finance Act is headed "Amendment of section 17". Amendment of section 17. 59. In section 17 of the Expenditure-tax Act, in the proviso, for the words "Deputy Commissioner", the words "Additional Commissioner or, as the case may be, of the Deputy Commissioner" shall be substituted with effect from the 1st day of June, 1994.

How do I find court cases under Section 59 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 59, section 59 Finance Act 1994, section 59 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 59 of the Finance Act, and has it changed?

Its own text turns on Expenditure-tax Act 17 (Penalty for concealment of chargeable expenditure), section 17 (Amendment of section 44D), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 59 of the Finance Act enacted?

Section 59 of the Finance Act, cited as Finance Act 1994 59, 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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