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TypeBare Act JurisdictionCentral Government

Finance Act, 1986 Section 18

Amendment of Section 80hha

~1 min read
https://sooperkanoon.com/act/13342

Bare act section · Research

About this section

Finance Act, 1986 Section 18 is part of Finance Act, 1986 - Amendment of Section 80hha. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80HHA of the Income-tax Act, in clause (b) of the Explanation below sub-section (8), for sub-clauses (1) and (2), the following sub-clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1985, namely :-

"(1) in a case where the previous year ends before the 1st day of August, 1980, ten lakh rupees;

(2) in a case where the previous year ends after the 31st day of July, 1980 but before the 18th day of March, 1985, twenty lakh rupees; and

(3) in a case where the previous year ends after the 17th day of March, 1985, thirty-five lakh rupees.".

Frequently asked questions

What does Finance Act, 1986 Section 18 provide?

Section Section 18 of the Finance Act, 1986 (Amendment of Section 80hha) is reproduced on this page as part of the Finance Act, 1986. 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, 1986 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1986 Section 18. 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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