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Section10
The Finance Act, 2002

Amendment of section 14A

In force As on 06 Oct 2026

Ministry Finance Cited by 9 provisions

Section 10 of the Finance Act, 2002 deals with amendment of section 14A. Amendment of section 14A. 10. In section 14A of the Income-tax Act, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 11th day of May, 2001, namely :— "Provided that nothing contained in this section shall empower the Assessing Officer either to r

Amendment of section 14A.

10. In section 14A of the Income-tax Act, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 11th day of May, 2001, namely :—

"Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.".

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Section 10, The Finance Act, 2002.

Cross-references

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

This section refers to

  1. Income-tax Act s. 14A Expenditure incurred in relation to income not includible in total income

Referred to by 9

  1. s. 4 Amendment of section 10
  2. s. 7 Amendment of section 11
  3. s. 20 Amendment of section 40
  4. s. 30 Amendment of section 80G
  5. s. 35 Amendment of section 80L
  6. s. 59 Amendment of section 139
  7. s. 60 Amendment of section 143
  8. s. 61 Amendment of section 153
  9. s. 79 Substitution of new section for section 194K

Questions about Section 10

What does Section 10 of the Finance Act deal with?

Section 10 of the Finance Act is headed "Amendment of section 14A". Amendment of section 14A. 10. In section 14A of the Income-tax Act, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 11th day of May, 2001, namely :— "Provided that nothing contained in this section shall empower the Assessing Officer either to r

How do I find court cases under Section 10 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 2002 10, section 10 Finance Act 2002, section 10 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 10 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 14A (Expenditure incurred in relation to income not includible in total income), so none of them can safely be read on its own. 9 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2002. 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.