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TypeBare Act JurisdictionCentral Government

Finance Act, 1981 Section 12

Amendment of Section 80qq

~1 min read
https://sooperkanoon.com/act/45092

Bare act section · Research

About this section

Finance Act, 1981 Section 12 is part of Finance Act, 1981 - Amendment of Section 80qq. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80QQ of the Income-tax Act, -

(a) in sub-section (1), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted;

(b) in sub-section (2), -

(i) for the words, figures and letters "section 80HHA or", the words, figures and letter "section 80HHA or section 80-I or" shall be substituted;

(ii) for the words, figures and letter "section 80J and", the words, figures and letter "section 80-I, section 80J and" shall be substituted.

Frequently asked questions

What does Finance Act, 1981 Section 12 provide?

Section Section 12 of the Finance Act, 1981 (Amendment of Section 80qq) is reproduced on this page as part of the Finance Act, 1981. 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, 1981 Section 12?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1981 Section 12. 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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