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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 12

Amendment of Section 35ccb

~1 min read
https://sooperkanoon.com/act/17202

Bare act section · Research

About this section

Finance Act,1990 Section 12 is part of Finance Act,1990 - Amendment of Section 35ccb. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 35CCB of the Income-tax Act, with effect from the 1st day of April, 1991,

(i) for sub-section (1), the following sub-section shall be substituted, namely :-

"(1) Where an assessee incurs any expenditure by way of payment of any sum -

(a) to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources or of afforestation, to be used for carrying out any programme of conservation of natural resources or afforestation approved by the prescribed authority; or

(b) to such fund for afforestation as may be notified by the Central Government,

the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such expenditure incurred during the previous year.";

(ii) in sub-section (2), in the opening portion, after the words "deduction under", the words, brackets and letter "clause (a) of" shall be inserted.

Frequently asked questions

What does Finance Act,1990 Section 12 provide?

Section Section 12 of the Finance Act,1990 (Amendment of Section 35ccb) is reproduced on this page as part of the Finance Act,1990. 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,1990 Section 12?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 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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