Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

AI Brief & Ask
Semantic AI Search

Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government Enacted1985

Finance Act, 1985 Section 20

Amendment of Section 80-i

~1 min read

https://sooperkanoon.com/act/18641

Bare act section · Research

About this section

Finance Act, 1985 Section 20 is part of Finance Act, 1985 - Amendment of Section 80-i. 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.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

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

(a) in sub-section (2), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

(b) in sub-section (3), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

(c) in sub-section (4), in clause (iv), for the words, figures and letters "before the 1st day of April, 1985", the words, figures and letters "before the 1st day of April, 1990" shall be substituted.

Frequently asked questions

What does Finance Act, 1985 Section 20 provide?

Section Section 20 of the Finance Act, 1985 (Amendment of Section 80-i) 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 20?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1985 Section 20. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial

See how courts applied this provision

About this section

Section Text

Frequently asked questions

Brief any judgment in 18 sections.