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TypeBare Act JurisdictionCentral Government

Finance Act 1970 Section 4

Amendment of Section 10

~1 min read
https://sooperkanoon.com/act/25892

Bare act section · Research

About this section

Finance Act 1970 Section 4 is part of Finance Act 1970 - Amendment of Section 10. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 10 of the Income-tax Act, -

(a) after clause (20), the following clause shall be, and shall be deemed always to have been, inserted, namely :-

"(20A) any income of an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;";

(b) after clause (22), the following clause shall be inserted, namely :-

"(22A) any income of a hospital or other institution for the reception and treatment of persons suffering from illness or mental defectiveness or for the reception and treatment of persons during convalescence or of persons requiring medical attention or rehabilitation, existing solely for philanthropic purposes and not for purposes of profit;".

Frequently asked questions

What does Finance Act 1970 Section 4 provide?

Section Section 4 of the Finance Act 1970 (Amendment of Section 10) is reproduced on this page as part of the Finance Act 1970. 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 1970 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1970 Section 4. 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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