Amendment of section 4 of Act 45 of 1974
Section 77 of the Finance Act, 2000 deals with amendment of section 4 of Act 45 of 1974. Interest-tax Amendment of section 4 of Act 45 of 1974.
Interest-tax
Amendment of section 4 of Act 45 of 1974.
77. In the Interest-tax Act, 1974 in section 4, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2001, namely:—
"(3) Notwithstanding anything contained in sub-sections (1) and (2), no interest-tax shall be charged in respect of any chargeable interest accruing or arising after the 31st day of March, 2000.".
** ** **
© Copyright. Taxmann Publications Pvt. Ltd.
Section 77, 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
Referred to by 1
Questions about Section 77
What does Section 77 of the Finance Act deal with?
Section 77 of the Finance Act is headed "Amendment of section 4 of Act 45 of 1974". Interest-tax Amendment of section 4 of Act 45 of 1974.
How do I find court cases under Section 77 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 77, section 77 Finance Act 2000, section 77 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 77 of the Finance Act, and has it changed?
Its own text turns on section 4 (Amendment of section 9), so none of them can safely be read on its own. 1 other provision in this corpus refers 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
- First Schedule. First Schedule5680 words
- 2. Income-tax2342 words
- 6. Substitution of new section for section 10A1803 words
- 7. Substitution of new section for section 10B1573 words
- 52. Insertion of new section 115JB1090 words
- 5. Amendment of section 10957 words
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.