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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 4

AMENDMENT OF SECTION 16 -InSection 16 of the Income Tax Act-, for clauses

~1 min read
https://sooperkanoon.com/act/455113

Bare act section · Research

About this section

Finance Act, 1997 Section 4 is part of Finance Act, 1997 - AMENDMENT OF SECTION 16 -InSection 16 of the Income Tax Act-, for clauses. Read the section text below and explore Indian court judgments that cite it.

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Section Text

i) and (i a), the following shall be substituted with effect from the 1st day of April, 1998, namely :- "(i) a deduction of a sum equal to thirty-three and one-third per cent of the salary or twenty thousand rupees, whichever is less. Explanation.-For the removal of doubts, it is hereby declared that where, in the case of an assessee, salary is due from, or paid or allowed by, more than one employer, the deduction under this clause shall be computed with reference to the aggregate salary due, paid or allowed to the assessee and shall in no case exceed the amount specified under this clause;".

Frequently asked questions

What does Finance Act, 1997 Section 4 provide?

Section Section 4 of the Finance Act, 1997 (AMENDMENT OF SECTION 16 -InSection 16 of the Income Tax Act-, for clauses) is reproduced on this page as part of the Finance Act, 1997. 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, 1997 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 4. 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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