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TypeBare Act JurisdictionCentral Government

Finance Act 1979 Section 12

Amendment of Section 80j

~1 min read
https://sooperkanoon.com/act/15350

Bare act section · Research

About this section

Finance Act 1979 Section 12 is part of Finance Act 1979 - Amendment of Section 80j. Read the section text below and explore Indian court judgments that cite it.

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

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Section Text

In section 80J of the Income-tax Act, in sub-section (4), after the second proviso and before Explanation 1, the following proviso shall be inserted, namely :-

Provided also that in the case of an industrial undertaking which manufactures or produces any article specified in the list in the Eleventh Schedule, the provisions of clause (iii) shall have effect as if for the words "thirty-three years", the words "thirty-one years" had been substituted..

Frequently asked questions

What does Finance Act 1979 Section 12 provide?

Section Section 12 of the Finance Act 1979 (Amendment of Section 80j) 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 12?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1979 Section 12. 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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