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Section4
The Finance Act, 2019 (No. 1)

Amendment of section 23

In force As on 08 Oct 2026

Ministry Finance Cited by 1 provision

Section 4 of the Finance Act, 2019 (No. 1) deals with amendment of section 23. Amendment of section 23 4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,— (a) | in sub-section (4),— (i) | in the opening portion, for the words "one house", the words "two houses" shall be substituted;

Amendment of section 23

4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,—

(a)in sub-section (4),—
(i)in the opening portion, for the words "one house", the words "two houses" shall be substituted;
(ii)in clause (a), for the word "one", the word "two" shall be substituted;
(iii)in clause (b), for the words "other than the house", the words "other than the house or houses" shall be substituted;
(b)in sub-section (5), for the words "one year", the words "two years" shall be substituted.
Section 4, The Finance Act, 2019 (No. 1).

Cross-references

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

This section refers to

  1. Income-tax Act s. 23 Annual value how determined

Referred to by 1

  1. s. 13 Amendment of section 4

Questions about Section 4

What does Section 4 of the Finance Act, 2019 (No. 1) deal with?

Section 4 of the Finance Act, 2019 (No. 1) is headed "Amendment of section 23". Amendment of section 23 4. In section 23 of the Income-tax Act, with effect from the 1st day of April, 2020,— (a) | in sub-section (4),— (i) | in the opening portion, for the words "one house", the words "two houses" shall be substituted;

How do I find court cases under Section 4 of the Finance Act, 2019 (No. 1)?

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, 2019 (No. 1) 4, section 4 Finance Act, 2019 (No. 1), section 4 of the Finance Act, 2019 (No. 1). 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 4 of the Finance Act, 2019 (No. 1), and has it changed?

Its own text turns on Income-tax Act 23 (Annual value how determined), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act, 2019 (No. 1) enacted?

Finance Act, 2019 (No. 1) was enacted in 2019. India Code records no commencement date for it. 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.