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TypeBare Act JurisdictionCentral Government

Finance Act, 1983 Section 23

Amendment of Section 80gga

~1 min read
https://sooperkanoon.com/act/19800

Bare act section · Research

About this section

Finance Act, 1983 Section 23 is part of Finance Act, 1983 - Amendment of Section 80gga. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80GGA of the Income-tax Act, in sub-section (2), -

(a) in clause (b), for the proviso, the following proviso shall be substituted, namely :-

"Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-section (2A) of section 35CCA from such association or institution.";

(b) after clause (c), the following clause shall be inserted, namely :-

"(d) any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA.".

Frequently asked questions

What does Finance Act, 1983 Section 23 provide?

Section Section 23 of the Finance Act, 1983 (Amendment of Section 80gga) 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1983 Section 23. 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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