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TypeBare Act JurisdictionCentral Government

Finance Act, 2005 Section 23

Amendment of Section 80-CCD: In Section 80-CCD of the Income Tax Act, for sub-section

~1 min read
https://sooperkanoon.com/act/455491

Bare act section · Research

About this section

Finance Act, 2005 Section 23 is part of Finance Act, 2005 - Amendment of Section 80-CCD: In Section 80-CCD of the Income Tax Act, for sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

4), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely:

(4) Where any amount paid or deposited by the assessee has been allowed as a deduction under sub-section (1), (a) no rebate with reference to such amount shall be allowed under Section 88 for any assessment year ending before the 1st day of April, 2006;

(b) no deduction with reference to such amount shall be 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 23 provide?

Section Section 23 of the Finance Act, 2005 (Amendment of Section 80-CCD: In Section 80-CCD of the Income Tax Act, for sub-section) 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 23?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2005 Section 23. 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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