Section74
The Finance Act, 2014

Amendment of section 276D

In force Act 25 of 2014 As on 10 Oct 2026

Act 25 of 2014 Ministry Finance

Section 74 of the Finance Act, 2014 deals with amendment of section 276D. Amendment of section 276D. 74. In section 276D of the Income-tax Act, for the words "or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both", the words "and with fine" shall be s

Amendment of section 276D.

74. In section 276D of the Income-tax Act, for the words "or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both", the words "and with fine" shall be substituted with effect from the 1st day of October, 2014.

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Section 74, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

Questions about Section 74

What does Section 74 of the Finance Act deal with?

Section 74 of the Finance Act is headed "Amendment of section 276D". Amendment of section 276D. 74. In section 276D of the Income-tax Act, for the words "or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both", the words "and with fine" shall be s

How do I find court cases under Section 74 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 2014 74, section 74 Finance Act 2014, section 74 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 74 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 276D (Failure to comply with a direction of special audit or valuation), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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.