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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 35

Insertion of New Section 80jja

~1 min read
https://sooperkanoon.com/act/25795

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 35 is part of Finance (No. 2) Act, 1998 - Insertion of New Section 80jja. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 80JJ of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely:--

"80JJA. Deduction in respect of profits and gains from business of collecting and processing of bio-degradable waste.--Where the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for generating power, producing bio-gas, making pellets or briquettes for fuel or organic manure, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to the whole of such income, or five lakh rupees, whichever is less."

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 35 provide?

Section Section 35 of the Finance (No. 2) Act, 1998 (Insertion of New Section 80jja) is reproduced on this page as part of the Finance (No. 2) Act, 1998. 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, 1998 Section 35?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 35. 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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