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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 23

AMENDMENT OF SECTION 80G -InSection 80-G of the Income Tax Act-, with effect from the 1st day of April, 1998,

~1 min read
https://sooperkanoon.com/act/455131

Bare act section · Research

About this section

Finance Act, 1997 Section 23 is part of Finance Act, 1997 - AMENDMENT OF SECTION 80G -InSection 80-G of the Income Tax Act-, with effect from the 1st day of April, 1998,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (1), in clause (i), after the word, brackets, figures and letters "sub- clause (iiihe)", the words, brackets, figures and letters "or sub-clause (iii-hf)" shall be inserted-, (b) in sub-section (2), in clause (a), after sub-clause (iii-he), the following sub- clause shall be inserted, namely :- "(iii-hf) the Chief Minister's Relief Fund or the Lieutenant-Governor's Relief Fund in respect of any State or Union Territory, as the case may be :

Provided that such Fund is-

(a) the only Fund of its kind established in the State or the Union Territory, as the case may be;

(b) under the overall control of the Chief Secretary of the Department of Finance of the State or the Union Territory, as the case may be;

(c) administered in such manner as may be specified by the State Government or the Lieutenant-Governor, as the case may be; or".

Frequently asked questions

What does Finance Act, 1997 Section 23 provide?

Section Section 23 of the Finance Act, 1997 (AMENDMENT OF SECTION 80G -InSection 80-G of the Income Tax Act-, with effect from the 1st day of April, 1998,) 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 23. 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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