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TypeBare Act JurisdictionCentral Government

Finance Act 1979 Section 10

Amendment of Section 80c

~1 min read
https://sooperkanoon.com/act/15348

Bare act section · Research

About this section

Finance Act 1979 Section 10 is part of Finance Act 1979 - Amendment of Section 80c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80C of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 1980, namely :-

"(1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section, an amount calculated, with reference to the aggregate of the sums specified in sub-section (2), at the following rates, namely :-

(a) where such aggregate does ; not exceed Rs. 5,000

The whole of such aggregate

(b) where such aggregate exceeds Rs. 5,000 but does not exceed Rs. 10,000

Rs. 5,000 plus 35 per cent. of the amount by which such aggregate exceeds Rs. 5,000;

(c) where such aggregate exceeds Rs. 10,000

Rs. 6,750 plus 20 per cent. of the amount by which such aggregate exceeds Rs. 10,000.".

Frequently asked questions

What does Finance Act 1979 Section 10 provide?

Section Section 10 of the Finance Act 1979 (Amendment of Section 80c) is reproduced on this page as part of the Finance Act 1979. 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 1979 Section 10?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1979 Section 10. 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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