Section9
The Finance Act, 2003

Amendment of section 10C

In force As on 09 Oct 2026

Ministry Finance Cited by 3 provisions

Section 9 of the Finance Act, 2003 deals with amendment of section 10C. Amendment of section 10C. 9. In section 10C of the Income-tax Act, after sub-section (6) and before the Explanation, the following proviso shall be in­serted with effect from the 1st day of April, 2004, namely :— "Provided that no deduction under this section shall be allowed to any undertaking for

Amendment of section 10C.

9. In section 10C of the Income-tax Act, after sub-section (6) and before the Explanation, the following proviso shall be in­serted with effect from the 1st day of April, 2004, namely :—

"Provided that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2004 and subsequent years.".

© Copyright. Taxmann Publications Pvt. Ltd.

Section 9, 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 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 10C". Amendment of section 10C. 9. In section 10C of the Income-tax Act, after sub-section (6) and before the Explanation, the following proviso shall be in­serted with effect from the 1st day of April, 2004, namely :— "Provided that no deduction under this section shall be allowed to any undertaking for

How do I find court cases under Section 9 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 9, section 9 Finance Act 2003, section 9 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 9 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 10C (Special provision in respect of certain industrial undertakings in North- Eastern Region), so none of them can safely be read on its own. 3 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.