Section76
The Finance Act, 2000

Amendment of section 35

In force As on 09 Oct 2026

Ministry Finance

Section 76 of the Finance Act, 2000 deals with amendment of section 35. Amendment of section 35. 76. In section 35 of the Wealth-tax Act, in sub-section (1), in clause (c), after the words and figures "under section ", the words, figures and letter "or section 23A" shall be inserted with effect from the 1st day of June, 2000.

Amendment of section 35.

76. In section 35 of the Wealth-tax Act, in sub-section (1), in clause (c), after the words and figures "under section 23", the words, figures and letter "or section 23A" shall be inserted with effect from the 1st day of June, 2000.

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Section 76, The Finance Act, 2000.

Cross-references

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

Questions about Section 76

What does Section 76 of the Finance Act deal with?

Section 76 of the Finance Act is headed "Amendment of section 35". Amendment of section 35. 76. In section 35 of the Wealth-tax Act, in sub-section (1), in clause (c), after the words and figures "under section ", the words, figures and letter "or section 23A" shall be inserted with effect from the 1st day of June, 2000.

How do I find court cases under Section 76 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 76, section 76 Finance Act 2000, section 76 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 76 of the Finance Act, and has it changed?

Its own text turns on section 23 (Amendment of section 49), section 35 (Amendment of section 80HHD), Wealth-tax Act 35 (Rectification of mistakes), so none of them can safely be read on its own.

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.