Section82
The Finance Act, 2007

Amendment of Fourth Schedule

In force As on 09 Oct 2026

Ministry Finance

Section 82 of the Finance Act, 2007 deals with amendment of Fourth Schedule. Amendment of Fourth Schedule. 82. In the Fourth Schedule to the Income-tax Act, in Part A,— (i ) in rule 3, in sub-rule (1),— (a) in the proviso, for the figures, letters and words "31st day of March, ", the figures, letters and words "31st day of March, " shall be substituted;

Amendment of Fourth Schedule.

82. In the Fourth Schedule to the Income-tax Act, in Part A,—

(i ) in rule 3, in sub-rule (1),—

(a) in the proviso, for the figures, letters and words "31st day of March, 2007", the figures, letters and words "31st day of March, 2008" shall be substituted;

(b) after the proviso, the following proviso shall be inserted, namely:—

" Provided further that nothing contained in the first proviso shall apply to the provident fund of an establishment in respect of which a notification has been issued by the Central Government under sub-section (2) of section 16 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952).";

(ii ) in rule 4, for clause (ea), the following clause shall be substituted, namely:—

"(ea) the fund shall be a fund of an establishment to which the provisions of sub-section (3) of section 1 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) apply or of an establishment which has been notified by the Central Provident Fund Commissioner under sub-section (4) of section 1 of the said Act, and such establishment shall obtain exemption under section 17 of the said Act from the operation of all or any of the provisions of any scheme referred to in that section;".

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Section 82, The Finance Act, 2007.

Cross-references

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

Questions about Section 82

What does Section 82 of the Finance Act deal with?

Section 82 of the Finance Act is headed "Amendment of Fourth Schedule". Amendment of Fourth Schedule. 82. In the Fourth Schedule to the Income-tax Act, in Part A,— (i ) in rule 3, in sub-rule (1),— (a) in the proviso, for the figures, letters and words "31st day of March, ", the figures, letters and words "31st day of March, " shall be substituted;

How do I find court cases under Section 82 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 2007 82, section 82 Finance Act 2007, section 82 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 82 of the Finance Act, and has it changed?

Its own text turns on section 1 (Short title and commencement), section 16 (Amendment of section 47), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2007. 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.