Section74
The Finance Act, 2017

Amendment of section 211

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section 74 of the Finance Act, 2017 deals with amendment of section 211. Amendment of section 211. 74. In section 211 of the Income-tax Act, in sub-section (1), in clause (b), for the words, figures and letters "an eligible assessee in respect of an eligible business referred to in section 44AD", the words, brackets, figures and letters "an assessee who declares profits The Act was enacted on 17 Apr 2017.

Amendment of section 211.

74. In section 211 of the Income-tax Act, in sub-section (1), in clause (b), for the words, figures and letters "an eligible assessee in respect of an eligible business referred to in section 44AD", the words, brackets, figures and letters "an assessee who declares profits and gains in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be" shall be substituted.

Section 74, 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 74

What does Section 74 of the Finance Act deal with?

Section 74 of the Finance Act is headed "Amendment of section 211". Amendment of section 211. 74. In section 211 of the Income-tax Act, in sub-section (1), in clause (b), for the words, figures and letters "an eligible assessee in respect of an eligible business referred to in section 44AD", the words, brackets, figures and letters "an assessee who declares profits

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 2017 74, section 74 Finance Act 2017, 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 211 (Instalments of advance tax and due dates), so none of them can safely be read on its own.

When was Section 74 of the Finance Act enacted?

Section 74 of the Finance Act, cited as Finance Act 2017 74, 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.