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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 18

Amendment of Section 54ED: In Section 54-ED of the Income Tax Act, for subsection

~1 min read
https://sooperkanoon.com/act/455486

Bare act section · Research

About this section

Finance Act, 2005 Section 18 is part of Finance Act, 2005 - Amendment of Section 54ED: In Section 54-ED of the Income Tax Act, for subsection. Read the section text below and explore Indian court judgments that cite it.

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Section Text

3), the-following sub-section shall be substituted with effect from the 1st day of April, 2006, namely: "(3) Where the cost of the specified equity shares has been taken into account for the purposes of clause (a) or clause (b) of sub-section (1), (a) a deduction from the amount of income tax with reference to such cost shall not be allowed under Section 88 for any assessment year ending before the 1st day of April. 2006; (b) a deduction from the income with reference to such cost shall no: allowed under Section 80-C for any assessment year beginning on or after the 1st day of April, 2006.".

Frequently asked questions

What does Finance Act, 2005 Section 18 provide?

Section Section 18 of the Finance Act, 2005 (Amendment of Section 54ED: In Section 54-ED of the Income Tax Act, for subsection) is reproduced on this page as part of the Finance Act, 2005. 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, 2005 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 18. 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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