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TypeBare Act JurisdictionCentral Government

Finance Act, 1992 Section 41

Amendment of Section 80a

~1 min read
https://sooperkanoon.com/act/440772

Bare act section · Research

About this section

Finance Act, 1992 Section 41 is part of Finance Act, 1992 - Amendment of Section 80a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80A of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, with effect from the 1st day of April, 1993, namely :-

"(3) Where, in computing the total income of an association of persons or a body of individuals, any deduction is admissible under section 80G or section 80GGA or section 80HH or section 80HHA 80HHB or section 80HHC or section 80HHD or section 80-I or section 80-IA or section 80J or section 80JJ, no deduction under the same section shall be made in computing the total income of a member of the association of persons or body of individuals in relation to the share of such member in the income of the association of persons or body of individuals.".

Frequently asked questions

What does Finance Act, 1992 Section 41 provide?

Section Section 41 of the Finance Act, 1992 (Amendment of Section 80a) is reproduced on this page as part of the Finance Act, 1992. 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, 1992 Section 41?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1992 Section 41. 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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