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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 37

Amendment of Section 80d

~1 min read
https://sooperkanoon.com/act/34219

Bare act section · Research

About this section

Finance Act 2001 Section 37 is part of Finance Act 2001 - Amendment of Section 80d. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80D of the Income-tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2002, namely :-

"Provided that such insurance shall be in accordance with a scheme framed in this behalf by-

(a) the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the Central Government in this behalf ; or

(b) any other insurer and approved by the Insurance Regulatory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999).".

Frequently asked questions

What does Finance Act 2001 Section 37 provide?

Section Section 37 of the Finance Act 2001 (Amendment of Section 80d) is reproduced on this page as part of the Finance Act 2001. 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 2001 Section 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 37. 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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