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TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 48

INSERTION OF NEW SECTION 88-C After Section 88-B of the Income Tax Act, the following section shall be inserted with

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https://sooperkanoon.com/act/455247

Bare act section · Research

About this section

Finance Act, 2000 Section 48 is part of Finance Act, 2000 - INSERTION OF NEW SECTION 88-C After Section 88-B of the Income Tax Act, the following section shall be inserted with. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) being a woman resident in India; and (b) below the age of sixty-five years, at any time during the previous year, shall be entitled to a deduction from the amount of income-tax (as computed before allowing the deductions under this Chapter) on her total income, with which she is chargeable for any assessment year, of an amount equal to hundred per cent of such income-tax or an amount of five thousand rupees, whichever is less.".

Frequently asked questions

What does Finance Act, 2000 Section 48 provide?

Section Section 48 of the Finance Act, 2000 (INSERTION OF NEW SECTION 88-C After Section 88-B of the Income Tax Act, the following section shall be inserted with) 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 48?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 48. 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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