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Section174
The Finance Act, 2023

Amendment of Act 23 of 2004

In force Act 8 of 2023 As on 11 Oct 2026

Act 8 of 2023 Ministry Finance Cited by 2 provisions

Section 174 of the Finance Act, 2023 deals with amendment of Act 23 of 2004. PART VIII AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004 Amendment of Act 23 of 2004.

PART VIII

AMENDMENTS TO THE FINANCE (NO.

2) ACT, 2004

Amendment of Act 23 of 2004.

174. In the Finance (No.

2) Act, 2004, in section 98, in the Table, in serial number 4, in column (2)—

(i)against entry (a), in column (3), for the figures and words "0.05 per cent", the figures and words "0.0625 per cent" shall be substituted; and
(ii)against entry (c), in column (3), for the figures and words "0.01 per cent", the figures and words "0.0125 per cent" shall be substituted.
Section 174, The Finance Act, 2023 (Act 8 of 2023).

Cross-references

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

This section refers to

  1. s. 98 Amendment of section 244A

Referred to by 2

  1. s. 2 Income-tax
  2. s. First Schedule First Schedule

Questions about Section 174

What does Section 174 of the Finance Act deal with?

Section 174 of the Finance Act is headed "Amendment of Act 23 of 2004". PART VIII AMENDMENTS TO THE FINANCE (NO. 2) ACT, 2004 Amendment of Act 23 of 2004.

How do I find court cases under Section 174 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 2023 174, section 174 Finance Act 2023, section 174 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 174 of the Finance Act, and has it changed?

Its own text turns on section 98 (Amendment of section 244A), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2023 as Act 8 of 2023. 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.