Section77
The Finance Act, 2003

Amendment of section 194-I

In force As on 09 Oct 2026

Ministry Finance

Section 77 of the Finance Act, 2003 deals with amendment of section 194-I. Amendment of section 194-I. 77. In section 194-I of the Income-tax Act, in the opening por­tion, for the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person", the words "Any person, not being an individual or a Hindu undivided family, w

Amendment of section 194-I.

77. In section 194-I of the Income-tax Act, in the opening por­tion, for the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person", the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resi­dent" shall be substituted with effect from the 1st day of June, 2003.

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Section 77, The Finance Act, 2003.

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 194-I". Amendment of section 194-I. 77. In section 194-I of the Income-tax Act, in the opening por­tion, for the words "Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any person", the words "Any person, not being an individual or a Hindu undivided family, w

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 2003 77, section 77 Finance Act 2003, 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.

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.