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Section63
The Finance Act, 1997

Definitions

In force As on 07 Oct 2026

Ministry Finance

Section 63 of the Finance Act, 1997 deals with definitions. Definitions. 63. In this Scheme, unless the context otherwise requires,— "declarant" means a person making the declaration under sub-section (1) of section 64;

Definitions.

63. In this Scheme, unless the context otherwise requires,—

"declarant" means a person making the declaration under sub-section (1) of section 64;

"Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);

"Wealth-tax Act" means the Wealth-tax Act, 1957 (27 of 1957);

all other words and expressions used in this Scheme but not defined and defined in the Income-tax Act or the Wealth-tax Act shall have the meanings respectively assigned to them in those Acts.

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Section 63, The Finance Act, 1997.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 64 Charge of tax on voluntarily disclosed income

Questions about Section 63

What does Section 63 of the Finance Act deal with?

Section 63 of the Finance Act is headed "Definitions". Definitions. 63. In this Scheme, unless the context otherwise requires,— "declarant" means a person making the declaration under sub-section (1) of section 64;

How do I find court cases under Section 63 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 63, section 63 Finance Act 1997, section 63 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 63 of the Finance Act, and has it changed?

Its own text turns on section 64 (Charge of tax on voluntarily disclosed income), 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

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.