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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act 1965 Section 9

Amendment of Section 88

~1 min read
https://sooperkanoon.com/act/22012

Bare act section · Research

About this section

Finance (No. 2) Act 1965 Section 9 is part of Finance (No. 2) Act 1965 - Amendment of Section 88. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 88 of the Income-tax Act, -

(a) after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :-

(5A) In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature.

(5B) Nothing contained in sub-section (5A) shall affect the benefit conferred by sub-section (1), in respect of any sums paid before the 1st day of April, 1964, by way of donations referred to in clause (ii) or clause (iii) of that sub-section.;

(b) in sub-section (6), for the words, brackets and figure "in sub-section (5)", the words, brackets, figures and letter "in sub-section (5) or sub-section (5A)" shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1964.

Frequently asked questions

What does Finance (No. 2) Act 1965 Section 9 provide?

Section Section 9 of the Finance (No. 2) Act 1965 (Amendment of Section 88) is reproduced on this page as part of the Finance (No. 2) Act 1965. 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 (No. 2) Act 1965 Section 9?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 1965 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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