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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 39

AMENDMENT OF SECTION 80-IB In section 80-IB of the Income tax Act,

~1 min read
https://sooperkanoon.com/act/250401

Bare act section · Research

About this section

Finance Act, 2003 Section 39 is part of Finance Act, 2003 - AMENDMENT OF SECTION 80-IB In section 80-IB 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 (4), after the second proviso, the following proviso shall be inserted with effect from the 1st day of April, 2004, namely :- "

Provided also that no deduction under this sub-section shall be allowed for the assessment year beginning on the 1st day of April, 2004 or any subsequent year to any undertaking or enterprise referred to in sub-section (2) of section 80-IC.";

(b) in sub-section (8 A), in clause (iii), for the figures, letters and words "1st day of April, 2003", the figures, letters and words "1st day of April, 2004" shall be substituted with effect from the 1 st day of April, 2004;

(c) in sub-section (10), with effect from the 1st day of April, 2002,-

(i) in the opening portion, for the figures, letters and words "31st day of March, 2001", the figures, letters and words "31st day of March, 2005" shall be substituted and shall be deemed to have been substituted;

(ii) in clause (a), the words, figures and letters "and completes the same before the 31st day of March, 2003" shall be omitted and shall be deemed to have been omitted;

(d) in sub-section (11), for the figures, letters and words "31st day of March, 2003", the figures, letters and words "1st day of April, 2004" shall be substituted with effect from the 1st day of April, 2004.

Frequently asked questions

What does Finance Act, 2003 Section 39 provide?

Section Section 39 of the Finance Act, 2003 (AMENDMENT OF SECTION 80-IB In section 80-IB of the Income tax Act,) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 39?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 39. 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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