Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 31

SUBSTITUTION OF NEW SECTION FOR SECTION 88B -For Section 88-B of the Income Tax Act, the following section shall be

~1 min read
https://sooperkanoon.com/act/455139

Bare act section · Research

About this section

Finance Act, 1997 Section 31 is part of Finance Act, 1997 - SUBSTITUTION OF NEW SECTION FOR SECTION 88B -For Section 88-B of the Income Tax Act, the following section shall be. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

as computed before allowing the deductions under this Chapter) on his total income, with which he is chargeable for any assessment year, of an amount equal to hundred per cent of such income tax or an amount of ten thousand rupees, whichever is less.".

Frequently asked questions

What does Finance Act, 1997 Section 31 provide?

Section Section 31 of the Finance Act, 1997 (SUBSTITUTION OF NEW SECTION FOR SECTION 88B -For Section 88-B of the Income Tax Act, the following section shall be) 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 31?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 31. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial