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, 2000 Section 38

AMENDMENT OF SECTION 80-IA In Section 80-IA of the Income Tax Act,

~1 min read
https://sooperkanoon.com/act/455237

Bare act section · Research

About this section

Finance Act, 2000 Section 38 is part of Finance Act, 2000 - AMENDMENT OF SECTION 80-IA In Section 80-IA of the Income Tax Act,. 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

a) in sub-section (3), for the words "any industrial undertaking", the words, brackets and figures "an industrial undertaking referred to in clause (iv) of sub- section (4)" shall be substituted;

(b) in sub-section (4), in clause (i), in the Explanation, for clause (c), the following clause shall be substituted with effect from the 1st day of April, 2001, namely :- "(c) a water supply project, water treatment system, irrigation project, sanitation and sewerage system or solid waste management system;".

Frequently asked questions

What does Finance Act, 2000 Section 38 provide?

Section Section 38 of the Finance Act, 2000 (AMENDMENT OF SECTION 80-IA In Section 80-IA of the Income Tax Act,) is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 38?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 38. 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