Section101
The Finance Act, 2001

Amendment of section 14 of Act 35 of 1987

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 101 of the Finance Act, 2001 deals with amendment of section 14 of Act 35 of 1987. Expenditure-tax Amendment of section 14 of Act 35 of 1987.

Expenditure-tax

Amendment of section 14 of Act 35 of 1987.

101. In section 14 of the Expenditure-tax Act, 1987, for the words "one and one-half per cent", the words "one and one-fourth per cent" shall be substituted with effect from the 1st day of June, 2001.

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Section 101, The Finance Act, 2001.

Cross-references

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

Questions about Section 101

What does Section 101 of the Finance Act deal with?

Section 101 of the Finance Act is headed "Amendment of section 14 of Act 35 of 1987". Expenditure-tax Amendment of section 14 of Act 35 of 1987.

How do I find court cases under Section 101 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 2001 101, section 101 Finance Act 2001, section 101 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 101 of the Finance Act, and has it changed?

Its own text turns on Expenditure-tax Act 14 (Interest on delayed payment of expenditure-tax), section 14 (Substitution of new section for section 23), 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 2001. 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.