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TypeBare Act JurisdictionCentral Government

Finance Act, 1985 Section 18

Amendment of Section 80g

~1 min read
https://sooperkanoon.com/act/18639

Bare act section · Research

About this section

Finance Act, 1985 Section 18 is part of Finance Act, 1985 - Amendment of Section 80g. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80G of the Income-tax Act, -

(a) in sub-section (1), for clause (i), following clause shall be substituted with effect from the 1st day of April, 1986, namely :-

"(i) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in sub-clause (iiia) or in sub-clause (vii) of clause (a) thereof, an amount equal to the whole of the sum or, as the case may be, sums of such nature plus fifty per cent. of the balance of such aggregate; and";

(b) in sub-section (2), in clause (a), after sub-clause (iiib), the following sub-clause shall be inserted, namely :-

"(iiic) the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or".

Frequently asked questions

What does Finance Act, 1985 Section 18 provide?

Section Section 18 of the Finance Act, 1985 (Amendment of Section 80g) is reproduced on this page as part of the Finance Act, 1985. 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, 1985 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1985 Section 18. 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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