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Section17
The Finance Act, 2002

Amendment of section 35CCB

In force As on 07 Oct 2026

Ministry Finance Cited by 4 provisions

Section 17 of the Finance Act, 2002 deals with amendment of section 35CCB. Amendment of section 35CCB. 17. In section 35CCB of the Income-tax Act, in sub-section (1), in the opening portion, for the words "Where an assessee incurs any expenditure", the words, figures and letters "Where an assessee incurs any expenditure on or before the 31st day of March, " shall be substi

Amendment of section 35CCB.

17. In section 35CCB of the Income-tax Act, in sub-section (1), in the opening portion, for the words "Where an assessee incurs any expenditure", the words, figures and letters "Where an assessee incurs any expenditure on or before the 31st day of March, 2002" shall be substituted with effect from the 1st day of April, 2003.

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Section 17, 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. 35CCB Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

Referred to by 4

  1. s. 4 Amendment of section 10
  2. s. 11 Amendment of section 17
  3. s. 38 Substitution of new section for section 89
  4. s. 71 Amendment of section 192

Questions about Section 17

What does Section 17 of the Finance Act deal with?

Section 17 of the Finance Act is headed "Amendment of section 35CCB". Amendment of section 35CCB. 17. In section 35CCB of the Income-tax Act, in sub-section (1), in the opening portion, for the words "Where an assessee incurs any expenditure", the words, figures and letters "Where an assessee incurs any expenditure on or before the 31st day of March, " shall be substi

How do I find court cases under Section 17 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 17, section 17 Finance Act 2002, section 17 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 17 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 35CCB (Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources), so none of them can safely be read on its own. 4 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.