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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 19

Amendment of Section 80gga

~1 min read
https://sooperkanoon.com/act/17209

Bare act section · Research

About this section

Finance Act,1990 Section 19 is part of Finance Act,1990 - Amendment of Section 80gga. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991, -

(i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted;

(ii) after clause (c), the following clause shall be inserted, namely :-

"(cc) any sum paid by the assessee in the previous year to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35CCB;"

Frequently asked questions

What does Finance Act,1990 Section 19 provide?

Section Section 19 of the Finance Act,1990 (Amendment of Section 80gga) 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 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 19. 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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