Section53
The Finance Act, 2005

Amendment of section 206C

In force Act 18 of 2005 As on 07 Oct 2026

Act 18 of 2005 Ministry Finance Enacted 13 May 2005

Section 53 of the Finance Act, 2005 deals with amendment of section 206C. Amendment of section 206C. 53. In section 206C of the Income-tax Act,— (a ) in sub-section (4), in the proviso, for the figures, letters and words "1st day of April, ", the figures, letters and words "1st day of April, " shall be substituted; The Act was enacted on 13 May 2005.

Amendment of section 206C.

53. In section 206C of the Income-tax Act,—

(a ) in sub-section (4), in the proviso, for the figures, letters and words "1st day of April, 2005", the figures, letters and words "1st day of April, 2006" shall be substituted;

(b ) in sub-section (5), in the first proviso, for the figures, letters and words "1st day of April, 2005", the figures, letters and words "1st day of April, 2006" shall be substituted.

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Section 53, 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.

Questions about Section 53

What does Section 53 of the Finance Act deal with?

Section 53 of the Finance Act is headed "Amendment of section 206C". Amendment of section 206C. 53. In section 206C of the Income-tax Act,— (a ) in sub-section (4), in the proviso, for the figures, letters and words "1st day of April, ", the figures, letters and words "1st day of April, " shall be substituted;

How do I find court cases under Section 53 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 53, section 53 Finance Act 2005, section 53 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 53 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 206C (Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc), so none of them can safely be read on its own.

When was Section 53 of the Finance Act enacted?

Section 53 of the Finance Act, cited as Finance Act 2005 53, 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.