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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 30

AMENDMENT OF SECTION 80-G -In Section 80-G of the Income Tax Act-,

~2 min read
https://sooperkanoon.com/act/250228

Bare act section · Research

About this section

Finance Act, 2002 Section 30 is part of Finance Act, 2002 - AMENDMENT OF SECTION 80-G -In Section 80-G of the Income Tax Act-,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (2), with effect from the 1st day of April, 2003,-

(i) in clause (a), for sub-clause (vi), the following sub-clause shall be substituted, namely:- "(vi) an authority constituted in India by or under any law enacted either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both;";

(ii) in clause (c), for the words, brackets and figures "as notified by the Central Government under clause (23) ofSection 10-", the words "established in India, as the Central Government may, having regard to the prescribed guidelines, by notification in the Official Gazette, specify in this behalf shall be substituted;

(b) in sub-section (5), with effect from the 1st day of April, 2003,-

(i) in clause (i), the words, brackets and figures "or clause (23)" shall be omitted;

(ii) in clause (v), the words, brackets and figures "or is an institution approved by the Central Government for the purposes of clause (23) ofSection 10 -," shall be omitted;

(c) in sub-section (5-C), with effect from the 3rd day of February, 2001,-

(i) in the opening portion, for the words "This sub -section", the words "This section" shall be substituted and shall be deemed to have been substituted;

(ii) in clause (iii), for the words, figures and letters "on or before the 31st day of March, 2002", the words, figures and letters "on or before the 31st day of March, 2003" shall be substituted and shall be deemed to have been substituted;

(iii) for clause (iv), the following clause shall be substituted and shall be deemed to have been substituted, namely:- "(iv) the amount of donation remaining unutilised on the 31st day of March, 2003 is transferred to the Prime Minister's National Relief Fund on or before the 31st day of March, 2003;";

(iv) in clause (v), for the words, figures and letters "on or before the 30th day of June, 2002", the words, figures and letters "on or before the 30th day of June, 2003" shall be substituted and shall be deemed to have been substituted;

(d) for

Explanation 4, the following

Explanation shall be substituted with effect from the 1st day of April, 2003, namely:- "Explanation 4. - For the purposes of this section, an association or institution having as its object the control, supervision, regulation or encouragement in India of such games or sports as the Central Government may, by notification in the Official Gazette, specify in this behalf, shall be deemed to be an institution established in India for a charitable purpose.".

Frequently asked questions

What does Finance Act, 2002 Section 30 provide?

Section Section 30 of the Finance Act, 2002 (AMENDMENT OF SECTION 80-G -In Section 80-G of the Income Tax Act-,) is reproduced on this page as part of the Finance Act, 2002. 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, 2002 Section 30?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 30. 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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