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Section74
The Finance Act, 2000

Amendment of section 31

In force As on 16 Oct 2026

Ministry Finance Cited by 3 provisions

Section 74 of the Finance Act, 2000 deals with amendment of section 31. Amendment of section 31. 74. In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,— (a) in sub-section (2), in the first proviso, after the words and figures "where as a result of an order under section 23,", the words, figures and letter "or section 23A," shall be inserte

Amendment of section 31.

74. In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,—

(a) in sub-section (2), in the first proviso, after the words and figures "where as a result of an order under section 23,", the words, figures and letter "or section 23A," shall be inserted;

(b) in sub-section (6), after the words and figures "an appeal under section 23", the words, figures and letter "or section 23A" shall be inserted.

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Section 74, The Finance Act, 2000.

Cross-references

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

This section refers to

  1. s. 23 Amendment of section 49
  2. s. 31 Amendment of section 80G
  3. Wealth-tax Act s. 31 When tax, etc., payable and when assessee deemed in default

Referred to by 3

  1. s. 6 Substitution of new section for section 10A
  2. s. 7 Substitution of new section for section 10B
  3. s. 52 Insertion of new section 115JB

Questions about Section 74

What does Section 74 of the Finance Act deal with?

Section 74 of the Finance Act is headed "Amendment of section 31". Amendment of section 31. 74. In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,— (a) in sub-section (2), in the first proviso, after the words and figures "where as a result of an order under section 23,", the words, figures and letter "or section 23A," shall be inserte

How do I find court cases under Section 74 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 2000 74, section 74 Finance Act 2000, section 74 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 74 of the Finance Act, and has it changed?

Its own text turns on section 23 (Amendment of section 49), section 31 (Amendment of section 80G), Wealth-tax Act 31 (When tax, etc., payable and when assessee deemed in default), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2000. 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.