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TypeBare Act JurisdictionCentral Government

Finance Act 1975 Section 14

Amendment of Section 80k

~1 min read
https://sooperkanoon.com/act/32985

Bare act section · Research

About this section

Finance Act 1975 Section 14 is part of Finance Act 1975 - Amendment of Section 80k. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80K of the Income-tax Act, the following proviso shall be inserted at the end, namely :-

"Provided that no deduction under this section shall be allowed in respect of any income by way of dividends which is attributable to the profits and gains derived by the company from an industrial undertaking which begins to manufacture or produce articles or to operate its cold storage plant or plants after the 31st day of March, 1976 or from a ship which is first brought into use after that date or from the business of a hotel which starts functioning after that date.".

Frequently asked questions

What does Finance Act 1975 Section 14 provide?

Section Section 14 of the Finance Act 1975 (Amendment of Section 80k) is reproduced on this page as part of the Finance Act 1975. 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 1975 Section 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1975 Section 14. 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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