Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 1974

Complete Act - all sections

~1 min read
https://sooperkanoon.com/act/51754

Bare act · Research

About this act

Finance Act 1974 (1974) is Central state legislation published on SooperKanoon in full. Use this page to read the bare act and jump to judgments that cite it.

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

Act Text

Preamble1 - Finance Act 1974
ChapterI - Preliminary
Section1 - Short Title and Commencement
ChapterII - Rates of Income-tax
Section2 - Incoeme-tax
ChapterIII - Direct Taxes
Section3 - Amendment of Section 10
Section4 - Amendment of Section 16
Section5 - Amendment of Section 36
Section6 - Amendment of Section 74a
Section7 - Amendment of Section 80mm
Section8 - Amendment of Section 80n
Section9 - Amendment of Section 80-o
Section10 - Amendment of Section 139
Section11 - Amendment of Section 209
Section12 - Amendment of Fourth Schedule
Section13 - Consequential Amendments to Certain Sections
Section14 - Amendment of Act 27 of 1957
Section15 - Amendment of Act 7 of 1964
Section16 - Continuance of Development Rebate in Certain Cases
Section17 - Amendment of Sections 80n and 80-o of the Income-tax Act as They Stoodduring Certain Periods
ChapterIV - Indirect Taxes
Section18 - Amendment of Act 32 of 1934
Section19 - Auxiliary Duties of Customs
Section20 - Amendment of Act 1 of 1949
Section21 - Amendment of Act 1 of 1944
Section22 - Auxiliary Duties of Excise
Section23 - Amendment of Act 27 of 1958
Section24 - Discontinuance of Salt Duty
ChapterV - Miscellaneous
Section25 - Amendment of Act 6 of 1898
ScheduleI - First Schedule
ScheduleII - Second Schedule
ScheduleIII - Third Schedule

Frequently asked questions

What is the Finance Act 1974?

The Finance Act 1974, enacted in 1974, is Central state legislation available in full text on SooperKanoon. It is commonly used for legal research alongside judgments that interpret and apply its provisions.

How can I find court judgments citing the Finance Act 1974?

Use “Find citing judgments” on this page to search reported decisions from Indian courts and tribunals that reference the Finance Act 1974. You can also start from the Bare Acts hub or run an advanced act search for tighter filters.

Is the act 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial