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TypeBare Act JurisdictionCentral Government

Finance Act, 1983 Section 9

Amendment of Section 24

~1 min read
https://sooperkanoon.com/act/19786

Bare act section · Research

About this section

Finance Act, 1983 Section 9 is part of Finance Act, 1983 - Amendment of Section 24. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 24 of the Income-tax Act, in sub-section (1), to clause (vi), the following Explanation shall be added with effect from the 1st day of April, 1984, namely :-

"Explanation : Where the property has been acquired or constructed with borrowed capital, the interest, if any, payable on such capital for the period prior to the previous year in which the property has been acquired or constructed, as reduced by part thereof allowed as a deduction under any other provision of this Act, shall be deducted under this clause in equal instalments for the said previous year and for each of the four immediately succeeding previous years;".

Frequently asked questions

What does Finance Act, 1983 Section 9 provide?

Section Section 9 of the Finance Act, 1983 (Amendment of Section 24) is reproduced on this page as part of the Finance Act, 1983. 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, 1983 Section 9?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1983 Section 9. 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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