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TypeBare Act JurisdictionCentral Government

Finance Act, 2010 Section 26

Amendment of Section 80gga

~1 min read
https://sooperkanoon.com/act/441700

Bare act section · Research

About this section

Finance Act, 2010 Section 26 is part of Finance Act, 2010 - Amendment of Section 80gga. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2011 --

(a) in clause (a), for the words "scientific research association", the words "research association" shall be substituted;

(b) in clause (aa),--

(A) for the words "to a University", the words "to a research association which has as its object the undertaking of research in social science or statistical research or to a University" shall be substituted;

(B) in the proviso, for the words "such University", the words "such association, University" shall be substituted;

(C) in the Explanation, for the words "scientific research association", the words "research association" shall be substituted.

Frequently asked questions

What does Finance Act, 2010 Section 26 provide?

Section Section 26 of the Finance Act, 2010 (Amendment of Section 80gga) is reproduced on this page as part of the Finance Act, 2010. 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, 2010 Section 26?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2010 Section 26. 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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