Section13
The Finance Act, 2017

Amendment of section 35AD

In force As on 08 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 2 provisions

Section 13 of the Finance Act, 2017 deals with amendment of section 35AD. Amendment of section 35AD. 13. In section 35AD of the Income-tax Act, in sub-section (8), in clause (f), after the words "shall not include", the words "any expenditure in respect of which the payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn The Act was enacted on 17 Apr 2017.

Amendment of section 35AD.

13. In section 35AD of the Income-tax Act, in sub-section (8), in clause (f), after the words "shall not include", the words "any expenditure in respect of which the payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or an account payee bank draft or use of electronic clearing system through a bank account, exceeds ten thousand rupees or" shall be inserted with effect from the 1st day of April, 2018.

Section 13, The Finance Act, 2017.

Cross-references

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

Questions about Section 13

What does Section 13 of the Finance Act deal with?

Section 13 of the Finance Act is headed "Amendment of section 35AD". Amendment of section 35AD. 13. In section 35AD of the Income-tax Act, in sub-section (8), in clause (f), after the words "shall not include", the words "any expenditure in respect of which the payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn

How do I find court cases under Section 13 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 2017 13, section 13 Finance Act 2017, section 13 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 13 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 35AD (Deduction in respect of expenditure on specified business), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 13 of the Finance Act enacted?

Section 13 of the Finance Act, cited as Finance Act 2017 13, was enacted on 17 Apr 2017. 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.