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Section10
The Finance Act, 2022

Amendment of section 17

In force Act 6 of 2022 As on 09 Oct 2026

Act 6 of 2022 Ministry Finance Cited by 9 provisions

Section 10 of the Finance Act, 2022 deals with amendment of section 17. Amendment of section 17. 10. In section 17 of the Income-tax Act, in clause (2), in the first proviso, in clause (ii), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2020, namely:— "(c) in respect of a

Amendment of section 17.

10. In section 17 of the Income-tax Act, in clause (2), in the first proviso, in clause (ii), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2020, namely:—

"(c) in respect of any illness relating to COVID-19 subject to such conditions as the Central Government may, by notification in the Official Gazette, specify in this behalf:".

Section 10, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

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

This section refers to

  1. s. 17 Amendment of section 68
  2. Income-tax Act s. 17 "Salary", "perquisite" and "profits in lieu of salary" defined

Referred to by 9

  1. s. 4 Amendment of section 10
  2. s. 16 Amendment of section 56
  3. s. 25 Amendment of section 94
  4. s. 28 Insertion of new sections 115BBH and 115BBI
  5. s. 31 Amendment of section 115TD
  6. s. 40 Amendment of section 143
  7. s. 48 Amendment of section 153
  8. s. 77 Insertion of new section 271AAE
  9. s. First Schedule First Schedule

Questions about Section 10

What does Section 10 of the Finance Act deal with?

Section 10 of the Finance Act is headed "Amendment of section 17". Amendment of section 17. 10. In section 17 of the Income-tax Act, in clause (2), in the first proviso, in clause (ii), after sub-clause (b), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2020, namely:— "(c) in respect of a

How do I find court cases under Section 10 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 2022 10, section 10 Finance Act 2022, section 10 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 10 of the Finance Act, and has it changed?

Its own text turns on section 17 (Amendment of section 68), Income-tax Act 17 ("Salary", "perquisite" and "profits in lieu of salary" defined), so none of them can safely be read on its own. 9 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. 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.