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The Finance Act, 2024 (No. 1)

Amendment of section 10

In force Act 8 of 2024 As on 11 Oct 2026

Act 8 of 2024 Ministry Finance

Section 3 of the Finance Act, 2024 (No. 1) deals with amendment of section 10. CHAPTER III DIRECT TAXES Income-tax Amendment of section 10.

CHAPTER III

DIRECT TAXES

Income-tax

Amendment of section 10.

3. In section 10 of the Income-tax Act,—

(a)in clause (4D), in the Explanation,—
(i)in clause (aa), for the figures "2024", the figures "2025" shall be substituted;
(ii)in clause (c), in sub-clause (ii), in item (I), for the figures "2024", the figures "2025" shall be substituted;
(b)in clause (4F), for the figures "2024", the figures "2025" shall be substituted;
(c)in clause (23FE), in sub-clause (i), for the figures "2024", the figures "2025" shall be substituted.
Section 3, The Finance Act, 2024 (No. 1) (Act 8 of 2024).

Cross-references

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

This section refers to

  1. s. 10 Amendment of section 255
  2. Income-tax Act s. 10 Incomes not included in total income

Questions about Section 3

What does Section 3 of the Finance Act, 2024 (No. 1) deal with?

Section 3 of the Finance Act, 2024 (No. 1) is headed "Amendment of section 10". CHAPTER III DIRECT TAXES Income-tax Amendment of section 10.

How do I find court cases under Section 3 of the Finance Act, 2024 (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, 2024 (No. 1) 3, section 3 Finance Act, 2024 (No. 1), section 3 of the Finance Act, 2024 (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 3 of the Finance Act, 2024 (No. 1), and has it changed?

Its own text turns on section 10 (Amendment of section 255), Income-tax Act 10 (Incomes not included in total income), so none of them can safely be read on its own.

When was the Finance Act, 2024 (No. 1) enacted?

Finance Act, 2024 (No. 1) was enacted in 2024 as Act 8 of 2024. 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.