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TypeBare Act JurisdictionCentral Government

Finance Act 1972 Section 20

Amendment of Section 80l

~1 min read
https://sooperkanoon.com/act/36310

Bare act section · Research

About this section

Finance Act 1972 Section 20 is part of Finance Act 1972 - Amendment of Section 80l. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80L of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1973, -

(a) in clause (vii), the word "or" at the end shall be omitted;

(b) in clause (viii), for the words, "member of the society,", the words "member of the society; or" shall be substituted;

(c) after clause (viii), the following clause shall be inserted, namely :-

"(ix) dividends from any co-operative society,".

Frequently asked questions

What does Finance Act 1972 Section 20 provide?

Section Section 20 of the Finance Act 1972 (Amendment of Section 80l) is reproduced on this page as part of the Finance Act 1972. 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 1972 Section 20?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1972 Section 20. 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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