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TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2009 Section 42

Amendment of section 115BBC: In section 115BBC of the Income-tax Act, in sub-section

~1 min read
https://sooperkanoon.com/act/454641

Bare act section · Research

About this section

Finance (No.2) Act, 2009 Section 42 is part of Finance (No.2) Act, 2009 - Amendment of section 115BBC: In section 115BBC of the Income-tax Act, in sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), with effect from the 1st day of April, 2010,-

(a) for clause (i), the following clause shall be substituted, namely "(i) the amount of income-tax calculated at the rate of thirty per cent of the aggregate of anonymous donation, as exceeds five per cent of the total income of the assessee or an amount of rupees one lakh, whichever is higher; and";

(b) for clause (ii), the following clause shall be substituted, namely "(ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income subject to tax under clause (i).".

Frequently asked questions

What does Finance (No.2) Act, 2009 Section 42 provide?

Section Section 42 of the Finance (No.2) Act, 2009 (Amendment of section 115BBC: In section 115BBC of the Income-tax Act, in sub-section) is reproduced on this page as part of the Finance (No.2) Act, 2009. 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 (No.2) Act, 2009 Section 42?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2009 Section 42. 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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