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Section4
The Finance Act, 2005

Amendment of section 10

In force Act 18 of 2005 As on 07 Oct 2026

Act 18 of 2005 Ministry Finance Enacted 13 May 2005

Section 4 of the Finance Act, 2005 deals with amendment of section 10. Amendment of section 10. 4. In section 10 of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in clause (4), in sub-clause (ii), the second proviso shall be omitted; The Act was enacted on 13 May 2005.

Amendment of section 10.

4. In section 10 of the Income-tax Act, with effect from the 1st day of April, 2006,—

(a ) in clause (4), in sub-clause (ii), the second proviso shall be omitted;

(b ) in clause (6BB) , for the words, figures and letters "entered into after the 31st day of March, 2005", the words, figures and letters "entered into after the 30th day of September, 2005" shall be substituted;

(c ) in clause (10D) , in sub-clause (c ), in the second proviso, for the words, brackets, figures and letter "Explanation to sub-section (2A) of section 88", the words, brackets, figures and letters "Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section 88, as the case may be" shall be substituted;

(d ) in clause (15) , in sub-clause (iv ), in item (fa) , the words, figures and letters "before the 1st day of April, 2005" shall be omitted;

(e ) in clause (15A) , in the proviso, for the words, figures and letters "the 1st day of April, 2005", the words, figures and letters "the 1st day of October, 2005" shall be substituted.

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Section 4, The Finance Act, 2005 (Act 18 of 2005).

Cross-references

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

This section refers to

  1. s. 10 Amendment of section 35
  2. Income-tax Act s. 10 Incomes not included in total income

Questions about Section 4

What does Section 4 of the Finance Act deal with?

Section 4 of the Finance Act is headed "Amendment of section 10". Amendment of section 10. 4. In section 10 of the Income-tax Act, with effect from the 1st day of April, 2006,— (a ) in clause (4), in sub-clause (ii), the second proviso shall be omitted;

How do I find court cases under Section 4 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 2005 4, section 4 Finance Act 2005, section 4 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 4 of the Finance Act, and has it changed?

Its own text turns on section 10 (Amendment of section 35), Income-tax Act 10 (Incomes not included in total income), so none of them can safely be read on its own.

When was Section 4 of the Finance Act enacted?

Section 4 of the Finance Act, cited as Finance Act 2005 4, was enacted on 13 May 2005 as Act 18 of 2005. 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.