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TypeBare Act JurisdictionCentral Government Enacted1985

Finance Act, 1985 Section 6

Amendment of Section 17

~1 min read

https://sooperkanoon.com/act/18627

Bare act section · Research

About this section

Finance Act, 1985 Section 6 is part of Finance Act, 1985 - Amendment of Section 17. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 17 of the Income-tax Act, -

(a) in clause (2), in paragraph (c) of sub-clause (iii), for the portion beginning with the words 'under the head "Salaries"', and ending with the words "eighteen thousand rupees;", the following shall be substituted with effect from the 1st day of April, 1986, namely :-

'under the head "Salaries" (whether due from, or paid or allowed by, one or more employers), exclusive of the value of all benefits or amenities not provided for by way of monetary payment, exceeds twenty-four thousand rupees;';

(b) in clause (2) [as amended by clause (ii) of section 7 of the Taxation Laws (Amendment) Act, 1984 (67 of 1984)], -

(a) in sub-clause (iv), the word "and" shall be inserted at the end;

(b) in sub-clause (v), the word "and" occurring at the end shall be omitted;

Frequently asked questions

What does Finance Act, 1985 Section 6 provide?

Section Section 6 of the Finance Act, 1985 (Amendment of Section 17) 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 6?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1985 Section 6. 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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