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TypeBare Act JurisdictionCentral Government

Finance Act 1994 Section 25

Amendment of Section 80hhd

~1 min read
https://sooperkanoon.com/act/440626

Bare act section · Research

About this section

Finance Act 1994 Section 25 is part of Finance Act 1994 - Amendment of Section 80hhd. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80HHD Income-tax Act, with effect from the 1st day of April, 1995, -

(a) in sub-section (2), in the Explanation, for the words "from a tour operator or, as the case may be, a travel agent", the words "from another hotelier, tour operator or travel agent, as the case may be," shall be substituted;

(b) in sub-section (3), after the word, brackets and figure "sub-section (2)", the brackets, words, figure and letter "[as reduced by any payment, referred to in sub-section (2A), made by the assessee]" shall be inserted;

(c) in sub-section (6), -

(i) the words "aggregate of the" shall be omitted;

(ii) after the words "foreign tourists", the words, brackets, figure and letter, "payments made by him to any assessee referred to in sub-section (2A)" shall be inserted.

Frequently asked questions

What does Finance Act 1994 Section 25 provide?

Section Section 25 of the Finance Act 1994 (Amendment of Section 80hhd) 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 25?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1994 Section 25. 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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