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TypeBare Act JurisdictionCentral Government

Finance Act 2001 Section 40

Amendment of Section 80gg

~1 min read
https://sooperkanoon.com/act/34222

Bare act section · Research

About this section

Finance Act 2001 Section 40 is part of Finance Act 2001 - Amendment of Section 80gg. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

In section 80GG of the Income-tax Act, in the proviso, in clause (ii), for the words, brackets, figures and letters "under sub-clause (i) of clause (a) or, as the case may be, clause (b) of sub-section (2) of section 23", the words, brackets, letters and figures "under clause (a) of sub-section (2) or, as the case may be, clause (a) of sub-section (4) of section 23" shall be substituted with effect from the 1st day of April, 2002.

Frequently asked questions

What does Finance Act 2001 Section 40 provide?

Section Section 40 of the Finance Act 2001 (Amendment of Section 80gg) 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 40?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2001 Section 40. 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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