Section10
The Finance Act, 2003

Amendment of section 11

In force As on 06 Oct 2026

Ministry Finance Cited by 4 provisions

Section 10 of the Finance Act, 2003 deals with amendment of section 11. Amendment of section 11. 10. In section 11 of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted, namely :— "Provided further that in case the trust or institution, which has invested or deposited its income in accordance with the provisions of clause

Amendment of section 11.

10. In section 11 of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted, namely :—

"Provided further that in case the trust or institution, which has invested or deposited its income in accordance with the provisions of clause (b) of sub-section (2), is dissolved, the Assessing Officer may allow application of such income for the purposes referred to in clause (d) of sub-section (3) in the year in which such trust or institution was dissolved.".

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Section 10, The Finance Act, 2003.

Cross-references

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

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 11". Amendment of section 11. 10. In section 11 of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted, namely :— "Provided further that in case the trust or institution, which has invested or deposited its income in accordance with the provisions of clause

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 2003 10, section 10 Finance Act 2003, 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 section 11 (Amendment of section 12), Income-tax Act 11 (Income from property held for charitable or religious purposes), 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 2003. 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.