Repealed or not in force · As amended up to 2026-08
4. Amendment of seotion 10 of Act XI o\ 1922.-.~nsecti~n 10 of the M i a n
Inoome-tax Aot, 1022,-
(a) in clause (b) of the proviso to clause `(ui)` &f sub-section (2) for the words, brackets and letter "clause (a) of" the words, bra$kets and letter "clanso (b) of" shall bci substituted ; and ++. ^* ^*
shall bci substituted ; and ++. ^* ^* (b) in sub-soct,ion (4) for the word, brackets a;? figure "clause (zii)", wherever they occur, tho word, br&&ets and figme "clauso (3;~)" shall be substituted,
1 X E SCREDTJrAE . :.
(See section 2)
Ads `of` the Indinn Legislflluri
||||||RepealingandAmending||
|---|---|---|---|---|---|---|
|||b|||||
|1939|X X ~ ,|||X X ~ ,|X X ~ ,<br>The Defence of India Act,1939|'She whole|
||||\||||
|1940|III||\||'She Royal Indian Navy (Extension of Ser- The whole|'She Royal Indian Navy (Extension of Ser- The whole|
||||\,|\,|vice) Act,1940||
|1940|W|W||The Reserve Bank of India (Closing of Annual The whole<br>\<br>\Accounts) Act,1940||The Reserve Bank of India (Closing of Annual The whole|
|1940|X X X W|X X X W|X X X W||X X X WbheTTnr Donations and Investments (Com- The whole<br>!,panics)Act,1940|TTnr Donations and Investments (Com- The whole|
|1942|I||||heWorkmen's Compensation (Amendment) The whole|Workmen's Compensation (Amendment) The whole|
||||||Act,1942||
|1942|I1||||Thd\~ndian Merchant Shipp~ng (Amendment) The whole<br>Act,1942|Thd\~ndian Merchant Shipp~ng (Amendment) The whole|
|1942|m||||The lipdus Vessels (Amendment) Act,1942|The whole|
|194%|IV||||The %dim Medical Council (Amendment) The whole|The %dim Medical Council (Amendment) The whole|
||||||Act,1942||
|1942|V||||The InGan Boilerg (Amendment) Act,1942|The whole|
|1942|PII||||The@ff+<br>Market Expansion Act,1942|Section50|
|1942|VIII||||The Indim Penal Code (Amendment) Act, The whole|The Indim Penal Code (Amendment) Act, The whole|
||||||1942<br>:||
|1942|IX|IX|||The ~ o t t o a Ginning and Pressing Factories The whole|The ~ o t t o a Ginning and Pressing Factories The whole|
||||||(Amendment) Act,1942||
|1942|XI|XI|||Tho Protect&e Duties Continuation<br>Act, The wholo|Act, The wholo|
||||||1942||
|942|XV|XV|||Theanto on merits(Amendment) ~:t,1942|'She whole|
|1942|1942XVI||||The Indian Limitation (Amendment) Act, The whole|The Indian Limitation (Amendment) Act, The whole|
||||||1942||
|IQ@.|XvlI||XvlI||The Indian Companies (Amendment) Act, The whole|The Indian Companies (Amendment) Act, The whole|
||||||1942||
|1942|1942X X||||The Motor<br>~eh'icles (Amendment)<br>Act, The whole|Act, The whole|
||||||1942||
|1942|1942XXI||||Tho' Indian Compnniea (Second Amendn~enb) The whole||
||||||Act,1842||
|1942|1942XXIJ||XXIJ||The Indian Rubber Control (Temporary The whole<br>Amefidment>Act1941:||
||||||TheCodeofCivilProcedure (Amendment) The whole||
||||||Act,1942||
|1942|1942<br>XXIT'||||Tl~ecod^:of Civil Procedvre (SeconclAmend-The whole||
||||||meat) Act,1942||
|942|942XXV||XXV||The Repeeling and Amending Act,1942|Thowhole|
||||||TheMotor<br>Act,|Act,Thewholo|
||||||1943||
||||Repealingut~dAmending||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||\|\<br>Acts<br>ofthe Central Leginloture-contd.||||||||
|1943 VI|||Penal Code (Amendment) Act, The whole|Penal Code (Amendment) Act, The whole|||||||
|1943 VII|||||||||||
|1943 XI1|||||||||||
|||||||I|||||
|1943 XV|||||||||||
|1943 XVI|||||||||||
|1943 XVIII||The Mines batemity Benefit (Alnendment) The whole||The Mines batemity Benefit (Alnendment) The whole|||||||
||||Act, 1943'3||||||||
|1943 X I X||The Motor ~&ucles (Drivers) Amendment The whole<br>Act, 1943\||The Motor ~&ucles (Drivers) Amendment The whole|||||||
|1943XX||The ~~ricultura\i<br>Pioduce (GradingandMar-||The whole|||||||
||||king) Amend 'ent Act, 1943<br>T||||||||
|1943 XXI||The Indian Arm<br>and Indian Air Force Thq whole||and Indian Air Force Thq whole|and Indian Air Force Thq whole||||||
||||(Amendment)&t.<br>1941||||||||
|1943 XXII|1943 XXII|?'he Reciprocity khendment) Act; 1943 The whole||?'he Reciprocity khendment) Act; 1943 The whole|?'he Reciprocity khendment) Act; 1943 The whole||||||
|1943 XXIV<br>1943XXV||The Delhi Univers t y (Amendment) Act, The whole<br>\<br>1943<br>The Victoria Mmor1(Amenhent) Act, The whole<br>1943<br>k||The Delhi Univers t y (Amendment) Act, The whole<br>(Amenhent) Act, The whole|The Delhi Univers t y (Amendment) Act, The whole<br>(Amenhent) Act, The whole||||||
|1943 XXVI|||The Criminal ~ r o c e d h<br>(Amendment) Act, The whole|(Amendment) Act, The whole|(Amendment) Act, The whole||||||
||||1943||||||||
|1043 XXVII||1043 XXVII|The CodeofCriminal $ooedure<br>(Amend-|(Amend-|Thewhole||||||
||||ment) Act, 1943<br>t||||||||
|1943 XXVIII<br>-*_|||The Code of Criminal ~rdpedure (Second The whole<br>Amendment) Act. 1943\||The Code of Criminal ~rdpedure (Second The whole||||||
|1043XXIX|||The Indian Tea Control (86pnd Amend- The whole||The Indian Tea Control (86pnd Amend- The whole||||||
||||men&) Act, 1943||||||||
|19%3 XXX|||The Indian Compbnies<br>Act,,|Act,,|The whole||||||
||||1943||||||||
|10481|||The Central Exciso and Srtlt ~ct),l944||Sectiou39|39|and|!|!||
||||\||tho Tllird||Sche-||||
||||\,||dule.||||||
||||The Coffee Market Expansion ( q o n d|)|The wirolc||||||
||||Act, 1944<br>\||||||||
||||The Coal Mines Safety (Stowing)i . i e n d -<br>~nontAct,1944<br>1'I||i . i e n d -Thowhole||||||
||||The Indian Companios<br>(~mendmel;bS Act, The whole||(~mendmel;bS Act, The whole|||4|4||
||||1944<br>1||||||||
||||The Indian<br>Aiycra4<br>(Ainei~dhnant~)<br>\A&,||\A&,The\vl~olo||||||
|1944VI|||1944<br>i<br>The TransferofPrope~ty (hnonclmel~t)<br>rivt,||rivt,'Vliow l ~ ~ l e|w l ~ ~ l e|w l ~ ~ l e||||
||||1944||||||||
|1944 VII|1944 VII||ThoInsurance(Aulendn?ent8)Act,191.1:||:Thewhole|whole|||i||
|1944V I l I<br>1944TS|V I l I<br>TS||TheC~~ntonments<br>(Amendment)Act,18-?41:<br>Thov-liolo<br>i<br>i<br>,J.,lioI,iiiir71i~~~).(;l:~~~~~g1~~~6~~;~~.I~?,,~1~>11~1:~~~,~<br>tj.. . ~ ~ ~ + . - ~ $ , b j ~ - - - - - - -<br>4<br>z<br>..-.<br>..--.-.--<br>.Act,i U 4 g ,<br>3<<br>i||||||||
|1944|-1||The Protective Duties Continuation Aot, The whole|The Protective Duties Continuation Aot, The whole||||||
|---|---|---|---|---|---|---|---|---|---|
||||1944|||||||
|1944|XV||The Indian Patents and Designs (Tempo- The whole<br>rary Amendment) Act, 1944|The Indian Patents and Designs (Tempo- The whole||||||
|1944 XVI|1944 XVI||The Coffee Market<br>Expansion<br>(Second The whole|(Second The whole||||||
||||Amendment) Act, 1944|||||||
|1944|XVfI||The Delhi Joint Water and Sew-e<br>Board The whole|Board The whole||||||
||||(Amendment) Aot, 1944|||||||
|1945|I|'|The Tndian Tea Control (Amendment) Act, The whole|The Tndian Tea Control (Amendment) Act, The whole||||||
||||1946|||||||
|1946|I1|'|The Code of (Mminal Procedure<br>(Amend- !he whole<br>ment)Act,1946|(Amend- !he whole<br>P||I||||
|1946|IV||The IndianCompanies(Amendment) Acf, The whole<br>1945|(Amendment) Acf, The whole|||\|||
|1946<br>1948|V<br>VI||.p<br>Indian Srerchandise Marks (Amend- The whole<br>ment) Supplementary Act, 1946<br>4<br>e Repealing and Amending Aot, 1945|Indian Srerchandise Marks (Amend- The whole<br>The whole||||||
|1946|W|,|The Indian Army (Amendment) Act, 1946|The whole||||||
|1946|VIII-|VIII-|~d1ndie.n Air Force (Amendment) Aot, The whole<br>l Z 6|1ndie.n Air Force (Amendment) Aot, The whole||||||
|1946 I X|1946 I X|'|The !$dim<br>Pntonbs and Designs (Amend- The whole<br>merit)Act, 1948|Pntonbs and Designs (Amend- The whole||||||
|1946|X||The ~ b e s<br>Mateternity Benefit (Amendment) The whole<br>Aot, 1?46|Mateternity Benefit (Amendment) The whole||||||
|1946 X I|1946 X I||The ~ l i g<br>rh Muslim University<br>(Amend. The whole<br>ment) 406, 1948.|(Amend. The whole||||||
||||\--|||||||
||||Ordinceea'bnadebysheQovcnoorGeneral|||||||
|1940|n||The ~ a t i d n a k<br>Service (Technical) Personnel The whole|Service (Technical) Personnel The whole_.I_|.I|||||
||||Ordinance,k940|||||||
|1940|VIII|VIII|The Civic ~ u a k d s Ordinance, 1940|The whole||||||
|1942|X||The Civil pione& Foroe Ordinance, 1942|The whole||||||
|1942|XHI|XHI|The Women9a ~bxiliary C o r p ~ Ordinance, The whole<br>1942<br>i<br>'|The Women9a ~bxiliary C o r p ~ Ordinance, The whole||||||
|1943|Xv||The Prisoners<br>(hpendment)<br>Ordinance, Tho whole<br>1942|Ordinance, Tho whole|||||I|
|1942|XXII||The Deputy ~omm&nder-in-chief.(Powers) The whole<br>Ordinance, 1942<br>5,|(Powers) The whole||||||
|194% XXXIPI The Civil Services ( ~ n d i t i o n s of Sewice) The .whola|194% XXXIPI The Civil Services ( ~ n d i t i o n s of Sewice) The .whola||194% XXXIPI The Civil Services ( ~ n d i t i o n s of Sewice) The .whola||-|||||
|1942|m3:||Ordinance, 1942<br>'t<br>The Railways (Empl~yment of Milit.ary The whole|The Railways (Empl~yment of Milit.ary The whole||||||
||||Personnel) Ordinance,j1942|||||||
|1942<br>1942 LVII.|LVI<br>1942 LVII.||The Aliied Forces ~ r d i n ~ n c e ,<br>1942<br>t<br>The Allied Forces (United gtates of America) The whole'|The. who16<br>The Allied Forces (United gtates of America) The whole'||||||
||||Ordinanoe, 1942|||||||
|.I942|LXIl||The Indinn Legislatx~re (~ri,vent.io~~ fDie|DieThe whole||||||
||||qualification) Ordinance; 1942|||||||
|1843|I||TheEnemyAgents Ordinnn'?e, 1943|Thewholo||||||
|1943|VI||The Indinn Stnndard Time flnterpretation|TKewhole||||||
||||of References) Ordinance,194%5|||||||
|1613'|1613'XIIX|XIIX|TheEssentialServicee ( ~ e l e ~ h & ~ e<br>~ m ~ l o ~ -<br>The~ l i o l e||~ l i o l e'.|||||
||||eeslQrrJi-ance.1944<br>-. .-<br>-..i_"---.-.-_.--.-<br>><br>.---.-..l--^__.i..---p-----.--..--------..|||||.||
|IE'1:3|XVTP||T!,nXoyf.1Tnc1ip.nKavy(f:'owe&,ol'Ckj:ii;'I'Jrewhola<br>Or.din.i:!l-e<br>]94..:;|||||||
|1'22.2|>:.x:.||>:.x:.<br>.L-'<br>7 > . . ~ ~<br>,~<br>Lt..,!..<br><<br>~ ~ < t y c :<br>(~:~;::.?>>~<.t<!.j.'?|rf!>?:<br>v7\,g!z.||||||
|&$AS|XXIi||'i'l:e<br>S;.~?cinII'olico"J.~stfi?~li~.iiyc~~-:ii.<br>(V7~:rDe.|De.Thtiy?!01?-||||||
||||p-r!,;:;.;;;t)Or<?,ir,?-?;r:c.f|||||||
,- ,; `g;..` >:, ? . i i , T ' . >:
||||\<br>Ordinancesmadeby_the_ffovernor~m%e?al--contd.<br>\|\<br>Ordinancesmadeby_the_ffovernor~m%e?al--contd.<br>\|\<br>Ordinancesmadeby_the_ffovernor~m%e?al--contd.<br>\|
|---|---|---|---|---|---|
|.LY43|X X I V||'%e Disclpllnc of Seainen Ordinance, 1943||The wllol~|
|1943 XXVILI|1943 XXVILI|||Local The whole|Local The whole|
|||||axation) Ordinance, 1943||
|1943 XXXI|1943 XXXI|||)Or- The whole|Or- The whole|
|1943 XXXIII|1943 XXXIII|1943 XXXIII||(Unlawful Possession) The wholet|(Unlawful Possession) The wholet|
|||||TheEfarding and Profiteering Preventioll The whole|arding and Profiteering Preventioll The whole|
|||||~rdingnce, 1943||
|1943 XLI|1943 XLI|||The Sug'hr (Temporary Excise Duty) Ordi. The whole|The Sug'hr (Temporary Excise Duty) Ordi. The whole|
|1944|1st|||name,;% 1943<br>The Milidary Safety (Powers of Detention) The wholo|The Milidary Safety (Powers of Detention) The wholo|
|||||~ r d i n a h e , 1944<br>\||
|1944|XX|||The Servidp in Ships (Requisition) Ordinnuce,|The whole|
|||||1944<br>,||
|1944 XXXI|1944 XXXI|||The 1ndiad~ r m y<br>(Second Amendmeht) Or.<br>dinwoe,f944|80much as is<br>riot repealed|
|1944 XXXV|1944 XXXV|||The ~efencd, of India, (Second Amendment) The whole|The ~efencd, of India, (Second Amendment) The whole|
|||||Ordinance,\l944||
|1944|L|||The Sugar (~$mpornry Gxcisr Duty) Ordi- The whole|The Sugar (~$mpornry Gxcisr Duty) Ordi- The whole|
|||||nance, 1944\||
|||||of Dismantling)|The whole|
|||||1945||
|1945|111|||TheDelhiRent Cobtrol (Amendment) Ordi- The whole<br>nanoe, 1945<br>\|Rent Cobtrol (Amendment) Ordi- The whole|
|1945|ITf||The Military safety\ (Powers of Detention) The whole||The Military safety\ (Powers of Detention) The whole|
|||||Amenalmeirt Ordin)t.nce, 1946||
|1945 VIIf|1945 VIIf|||The Raaentinl Serx7ic'8(Uibfu Sadiya and The whole<br>Colliery<br>Branch &ailways) Ordinance,,|(Uibfu Sadiya and The whole|
|||-|-|1945||
|1946|IX|||The Indian I n c ~ m e - t a ~ ~<br>(Amendment)<br>Or- ?he whole<br>dinsnce, 1945|Or- ?he whole|
|1946|1946XI|||(TemporayVn-|The|
|1945 XI1|1945 XI1|||mendinellt) Am.|Tlle whole|
|1945 XIV<br>19.45 XVI|1945 XIV<br>19.45 XVI|||The Criminal Law (1944<br>merldment)Axn.<br>ending Ordinance, 10454<br>\<br>The Income-tax andExcessProfits Tax 'rhe mIlole|The t ~ h o l ~<br>Profits Tax 'rhe mIlole|
|||||(Validity of Notices) ~ b e n d m e n t Ordi-|(Validity of Notices) ~ b e n d m e n t Ordi-|
|||||nance, 1945||
|||||The &lines (Amendment) Glrdiuance, 1946 Thc whole|The &lines (Amendment) Glrdiuance, 1946 Thc whole|
|||||The Explosives ( ~ m e n c l ~ n e ~ ~ t ~ )<br>Ordinuncc, The \vtlolo<br>1945<br>1-|Ordinuncc, The \vtlolo|
|||||The Excess ProfitsTax(ti1nelif1*~lent) Ordi?_The_wllole<br>nnnce, 1945<br>!||
|||||'l'he RcfugoaGtirnpsO ~ C ~ ~ ~ I I I I I C C ,<br>@I45|,.I<br>I1:c \vl,uJe|
|||||'I'hc C~ilnil~iil<br>J,:i\?-(1(i43Anlciltll'ol~t. Sccor~tf'I'llcxc-]tdln<br>Anlol~ding_01-cl_i<br>119:'co,<br>19..:5<br>'?<br>)<br>\<br>'l'l~cDefollcc. of'l.~~(iii~<br>( A ~ n o ~ ~ c l ~ ~ l o n t ) ' O r t I j ~ ~ ~ t ~ ~ c ~ ~ ,<br>.!l:iiol,-],~,~c?<br>1945<br>i||
||||\\<br>hapaairfigandAnlending<br>-'[AOT~iOB1946|
|---|---|---|---|
||||rnancesmadebytheG o e r n o rUenerodconcld.<br>or%|
||1946|XXXV|(Third Amendment) Or- The whole|
||1945|1945XXXVI|XXXVIThe<br>med Forces (Special Powers) Amend- The whole<br>ment4<br>Ordinance, 1946|
||1945|XXXVII|XXXVIITheInianAriny(Amendment) Ordinance, The whole<br>19454|
||I926|XXXIX|XXXIXTheBills<br>Ordinance, 1945<br>The whole|
||||+4|
||||The whole|
||||Ordinrtnoe, 1946|
|r||||
|i||||
|[||||
|f|||Ordinance,1945!|
||1946<br>1946|XLVIIf<br>1946XI|nance,1046<br>TheIndianArmy( ~ e i o n d<br>~mendment (Ordi- The whole<br>',<br>The DefenceofIndial,(Amendment, (Ordi- The whole<br>nanoe1946<br>i|
||1946|1946XI1|The Defence ofIndia(qwondAmendment) The whole<br>Ordinanoe,1046<br>\t|
|P||||
|E<br>I<br>h:|||\<br>\%<br>'<<br>i|
Source: India Code