Amendment of section 4
Section 61 of the Finance Act, 1997 deals with amendment of section 4. Expenditure-tax Amendment of section 4. 61.
Expenditure-tax
Amendment of section 4.
61. In section 4 of the Expenditure-tax Act, 1987 (35 of 1987), in clause (a), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 1998, namely :—
"Provided further that nothing in this clause shall apply in the case of a hotel referred to in clause (iia) of sub-section (5) of section 80-IA of the Income-tax Act, 1961 (43 of 1961) during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008.".
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Section 61, The Finance Act, 1997.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 61
What does Section 61 of the Finance Act deal with?
Section 61 of the Finance Act is headed "Amendment of section 4". Expenditure-tax Amendment of section 4. 61.
How do I find court cases under Section 61 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 1997 61, section 61 Finance Act 1997, section 61 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 61 of the Finance Act, and has it changed?
Its own text turns on Expenditure-tax Act 4 (Charge of expenditure-tax), section 4 (Amendment of section 16), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule4803 words
- 2. Income-tax1461 words
- 25. Amendment of section 80-IA1316 words
- 6. Insertion of new section 35ABB644 words
- 40. Insertion of new Chapter XII-D552 words
- 3. Amendment of section 10486 words
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