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Section115
The Finance Act, 2016

Amendment of Fourth Schedule

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 4 provisions

Section 115 of the Finance Act, 2016 deals with amendment of Fourth Schedule. Amendment of Fourth Schedule. 115. In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2017, in rule 8,— (i) | in clause (iii), for the words "such other employer" occurring at the end, the words "such other employer; The Act was enacted on 27 Jun 2016.

Amendment of Fourth Schedule.

115. In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2017, in rule 8,—

(i)in clause (iii), for the words "such other employer" occurring at the end, the words "such other employer; or" shall be substituted;
(ii)after clause (iii) and before the Explanation, the following clause shall be inserted, namely:—
"(iv)if the entire balance standing to the credit of the employee is transferred to his account under a pension scheme referred to in section 80CCD and notified by the Central Government.".
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Section 115, The Finance Act, 2016.

Cross-references

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

Referred to by 4

  1. s. 1 Short title and commencement
  2. s. 2 Income-tax
  3. s. 7 Amendment of section 10
  4. s. 57 Amendment of section 115-O

Questions about Section 115

What does Section 115 of the Finance Act deal with?

Section 115 of the Finance Act is headed "Amendment of Fourth Schedule". Amendment of Fourth Schedule. 115. In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2017, in rule 8,— (i) | in clause (iii), for the words "such other employer" occurring at the end, the words "such other employer;

How do I find court cases under Section 115 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 2016 115, section 115 Finance Act 2016, section 115 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 115 of the Finance Act, and has it changed?

4 other provisions in this corpus refer back to it.

When was Section 115 of the Finance Act enacted?

Section 115 of the Finance Act, cited as Finance Act 2016 115, was enacted on 27 Jun 2016. 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.