Section73
The Finance Act, 2016

Amendment of section 194BB

In force As on 06 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 7 provisions

Section 73 of the Finance Act, 2016 deals with amendment of section 194BB. Amendment of section 194BB. 73. In section 194BB of the Income-tax Act, for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of June, 2016. The Act was enacted on 27 Jun 2016.

Amendment of section 194BB.

73. In section 194BB of the Income-tax Act, for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of June, 2016.

Section 73, The Finance Act, 2016.

Cross-references

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

Questions about Section 73

What does Section 73 of the Finance Act deal with?

Section 73 of the Finance Act is headed "Amendment of section 194BB". Amendment of section 194BB. 73. In section 194BB of the Income-tax Act, for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of June, 2016.

How do I find court cases under Section 73 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 73, section 73 Finance Act 2016, section 73 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 73 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 194BB (Winnings from horse race), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it.

When was Section 73 of the Finance Act enacted?

Section 73 of the Finance Act, cited as Finance Act 2016 73, 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.