# The Finance Act, 2013, Section 3: Amendment of section 2

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/3/

## Text

CHAPTER III DIRECT TAXES Income-tax Amendment of section 2. 3. In section 2 of the Income-tax Act, with effect from the 1st day of April, 2014,— (a) | in clause (1A),— (1) | in sub-clause (c), in the proviso, in clause (ii),— (i) | in item (A), the words "according to the last preceding census of which the relevant figures have been published before the first day of the previous year" shall be omitted; (ii) | for item (B), the following item shall be substituted, namely:— "(B) in any area within the distance, measured aerially,— (I) | not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten thousand but not exceeding one lakh; or (II) | not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than one lakh but not exceeding ten lakh; or (III) | not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten lakh."; (2) | after Explanation 3, the following Explanation shall be inserted, namely:— 'Explanation 4.—For the purposes of clause (ii) of the proviso to sub-clause (c), "population" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;'; (b) | in clause (14), in sub-clause (iii),— (i) | in item (a), the words "according to the last preceding census of which the relevant figures have been published before the first day of the previous year" shall be omitted; (ii) | for item (b), the following shall be substituted, namely:— '(b) in any area within the distance, measured aerially,— (I) | not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) | not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) | not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten lakh. Explanation.—For the purposes of this sub-clause, "population" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;'. © Copyright. Taxmann Publications Pvt. Ltd.

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