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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 13

Amendment of Section 35

~1 min read
https://sooperkanoon.com/act/440614

Bare act section · Research

About this section

Finance Act 1994 Section 13 is part of Finance Act 1994 - Amendment of Section 35. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 35 of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1995, -

(a) in the opening portion, after the words "a National Laboratory", the words "or a University or an Indian Institute of Technology" shall be inserted;

(b) in the first proviso, after the words "every National Laboratory", the words "or University or Indian Institute of Technology" shall be inserted;

(c) in the second proviso, -

(i) after the words "the National Laboratory", the words "or the University or the Indian Institute of Technology" shall be inserted;

(ii) after the words "such Laboratory", the words "or University or Institute, as the case may be" shall be inserted;

(d) for the Explanation, the following Explanation shall be substituted, namely :-

'Explanation : For the purposes of this section, -

(a) "National Laboratory" means a scientific laboratory functioning at the national level under the aegis of the India Council of Agricultural Research, the Indian Council of Medical Research, the Council of Scientific and Industrial Research, the Defence Research and Development Organisation, the Department of Electronics, the Department of Bio-Technology or the Department of Atomic Energy and which is approved as a National Laboratory by the prescribed authority in such manner as may be prescribed;

(b) "University" shall have the same meaning as in Explanation to clause (xi) of section 47;

(c) "Indian Institute of Technology" shall have the same meaning as that of "Institute" in clause (g) of section 3 of the Institutes of Technology Act, 1961 (59 of 1961).'.

Frequently asked questions

What does Finance Act 1994 Section 13 provide?

Section Section 13 of the Finance Act 1994 (Amendment of Section 35) is reproduced on this page as part of the Finance Act 1994. 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 1994 Section 13?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 13. 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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