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TypeBare Act JurisdictionCentral Government

Finance Act, 1985 Section 5

Amendment of Section 16

~1 min read
https://sooperkanoon.com/act/18626

Bare act section · Research

About this section

Finance Act, 1985 Section 5 is part of Finance Act, 1985 - Amendment of Section 16. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 16 of the Income-tax Act, in clause (i), with effect from the 1st day of April, 1986, -

(a) the Explanation shall be numbered as Explanation 1;

(b) after Explanation 1 as so numbered, the following Explanation shall be inserted, namely :-

"Explanation 2 : For the purposes of the proviso to this clause, the use of any vehicle referred to therein for journey by the assessee from his residence to his office or other place of work, or from such office or place to his residence, shall not be regarded as the use of such vehicle otherwise than wholly and exclusively in the performance of his duties;".

Frequently asked questions

What does Finance Act, 1985 Section 5 provide?

Section Section 5 of the Finance Act, 1985 (Amendment of Section 16) is reproduced on this page as part of the Finance Act, 1985. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1985 Section 5?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1985 Section 5. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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