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TypeBare Act JurisdictionCentral Government

Finance Act 1975 Section 4

Amendment of Section 32

~1 min read
https://sooperkanoon.com/act/32975

Bare act section · Research

About this section

Finance Act 1975 Section 4 is part of Finance Act 1975 - Amendment of Section 32. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 32 of the Income-tax Act, in clause (ii) of sub-section (1), after the proviso, the following proviso shall be inserted, namely :-

"Provided further that no deduction shall be allowed under this clause or clause (iii) in respect of any motor car manufactured outside India, where such motor-car is acquired by the assessee after the 28th day of February, 1975 and is used otherwise than in a business of running it on hire for tourists;".

Frequently asked questions

What does Finance Act 1975 Section 4 provide?

Section Section 4 of the Finance Act 1975 (Amendment of Section 32) is reproduced on this page as part of the Finance Act 1975. 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 1975 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1975 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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