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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 37

AMENDMENT OF SECTION 115JA -InSection 115-JA of the Income Tax Act-, in sub-section

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https://sooperkanoon.com/act/455145

Bare act section · Research

About this section

Finance Act, 1997 Section 37 is part of Finance Act, 1997 - AMENDMENT OF SECTION 115JA -InSection 115-JA 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

2),-

(a) in clause (vii), in the Explanation, the word "or" shall be inserted at the end;

(b) after clause (vii) as so amended, the following clause shall be inserted with effect from the 1 st day of April, 1998, namely :- "(viii) the amount of profits eligible for deduction underSection 80- HHC, computed under clause (a), (b) or (c) of sub-section (3) or sub-section (3-A), as the case may be, of that section, and subject to the conditions specified in sub- sections (4) and (4-A) of that section;

(ix) the amount of profits eligible for deduction underSection 80-HHE, computed under sub-section (3) of that section.".

Frequently asked questions

What does Finance Act, 1997 Section 37 provide?

Section Section 37 of the Finance Act, 1997 (AMENDMENT OF SECTION 115JA -InSection 115-JA of the Income Tax Act-, in sub-section) 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 37?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 37. 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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