Section134
The Finance Act, 2021

Amendment of section 22

In force As on 07 Oct 2026

Ministry Finance

Section 134 of the Finance Act, 2021 deals with amendment of section 22. Amendment of section 22. 134. In section 22 of the principal Act,— (i) | in sub-section (1), for the words "a person whether a member or not", the words "an employee of the Corporation other than a whole-time director" shall be substituted;

Amendment of section 22.

134. In section 22 of the principal Act,—

(i)in sub-section (1), for the words "a person whether a member or not", the words "an employee of the Corporation other than a whole-time director" shall be substituted;
(ii)sub-section (2) shall be omitted.
Section 134, The Finance Act, 2021.

Cross-references

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

This section refers to

  1. s. 22 Amendment of section 54GB

Questions about Section 134

What does Section 134 of the Finance Act deal with?

Section 134 of the Finance Act is headed "Amendment of section 22". Amendment of section 22. 134. In section 22 of the principal Act,— (i) | in sub-section (1), for the words "a person whether a member or not", the words "an employee of the Corporation other than a whole-time director" shall be substituted;

How do I find court cases under Section 134 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 2021 134, section 134 Finance Act 2021, section 134 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 134 of the Finance Act, and has it changed?

Its own text turns on section 22 (Amendment of section 54GB), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2021. 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.