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TypeBare Act JurisdictionCentral Government

Finance Act, 1983 Section 14

Amendment of Section 35c

~1 min read
https://sooperkanoon.com/act/19791

Bare act section · Research

About this section

Finance Act, 1983 Section 14 is part of Finance Act, 1983 - Amendment of Section 35c. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984, -

(a) in clause (a), the words "a sum equal to one and one-fifth times" shall be omitted;

(b) in the Explanation, for the words "expenditure with reference to which deduction under this section is to be allowed", the words "expenditure which is to be allowed as deduction under this section" shall be inserted.

Frequently asked questions

What does Finance Act, 1983 Section 14 provide?

Section Section 14 of the Finance Act, 1983 (Amendment of Section 35c) 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 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1983 Section 14. 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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