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TypeBare Act JurisdictionCentral Government

Finance Act,1990 Section 28

Amendment of Section 80rr

~1 min read
https://sooperkanoon.com/act/17218

Bare act section · Research

About this section

Finance Act,1990 Section 28 is part of Finance Act,1990 - Amendment of Section 80rr. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80RR of the Income-tax Act, for the words and figures "and such income is received in, or brought into, India by him or on his behalf in accordance with the Foreign Exchange Regulation Act, 1947 (7 of 1947), and any rules made thereunder, there shall be allowed a deduction from such income of an amount equal to twenty-five per cent. of the income so received or brought, in computing the total income of the individual", the words and figures "there shall be allowed, in computing the total income of the individual, a deduction from such income of an amount equal to, -

(i) fifty per cent. of the income; or

(ii) seventy-five per cent. of such income as is brought into India by, or on behalf of, the assessee in accordance with the Foreign Exchange Regulation Act, 1973 (46 of 1973) and any rules made thereunder,

whichever is higher" shall be substituted with effect from the 1st day of April, 1991.

Frequently asked questions

What does Finance Act,1990 Section 28 provide?

Section Section 28 of the Finance Act,1990 (Amendment of Section 80rr) 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 28?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act,1990 Section 28. 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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