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TypeBare Act JurisdictionCentral Government

Taxation Laws (Amendment) Act, 2001 Section 4

Amendment of Section 10

~1 min read
https://sooperkanoon.com/act/14733

Bare act section · Research

About this section

Taxation Laws (Amendment) Act, 2001 Section 4 is part of Taxation Laws (Amendment) Act, 2001 - 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, 1961 (hereinafter referred to as the Income-tax Act), in clause (23C), after the eighth proviso, the following proviso snail be inserted, namely:--

"Provided also that any amount of donation received by the fund or institution in terms of clause (d) of sub-section (2) of section 80G which has been utilised for purposes other than providing relief to the victims of earthquake in Gujarat or which remains unutilised in terms of sub-section (5C) of section 80G and not transferred to the Prime Minister's National Relief Fund on or before the 31st day of March, 2002 shall be deemed to be the income of the previous year and shall accordingly be charged to tax.".

Frequently asked questions

What does Taxation Laws (Amendment) Act, 2001 Section 4 provide?

Section Section 4 of the Taxation Laws (Amendment) Act, 2001 (Amendment of Section 10) is reproduced on this page as part of the Taxation Laws (Amendment) Act, 2001. 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 Taxation Laws (Amendment) Act, 2001 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Taxation Laws (Amendment) Act, 2001 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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