Section70
The Finance Act, 2017

Amendment of section 197A

In force As on 07 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 70 of the Finance Act, 2017 deals with amendment of section 197A. Amendment of section 197A. 70. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2017,— (a) | in sub-section (1A), after the word, figures and letter "section 194A" at both the places where they occur, the words, figures and letter "or section 194D" shall be inserted; The Act was enacted on 17 Apr 2017.

Amendment of section 197A.

70. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2017,—

(a)in sub-section (1A), after the word, figures and letter "section 194A" at both the places where they occur, the words, figures and letter "or section 194D" shall be inserted;
(b)in sub-section (1C), after the word, figures and letter "section 194A" at both the places where they occur, the words, figures and letter "or section 194D" shall be inserted.
Section 70, 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 70

What does Section 70 of the Finance Act deal with?

Section 70 of the Finance Act is headed "Amendment of section 197A". Amendment of section 197A. 70. In section 197A of the Income-tax Act, with effect from the 1st day of June, 2017,— (a) | in sub-section (1A), after the word, figures and letter "section 194A" at both the places where they occur, the words, figures and letter "or section 194D" shall be inserted;

How do I find court cases under Section 70 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 70, section 70 Finance Act 2017, section 70 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 70 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 197A (No deduction to be made in certain cases), so none of them can safely be read on its own.

When was Section 70 of the Finance Act enacted?

Section 70 of the Finance Act, cited as Finance Act 2017 70, 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.