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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 4

Basic rate limit

~1 min read
https://sooperkanoon.com/act/455806

Bare act section · Research

About this section

Finance Act, 2008 Section 4 is part of Finance Act, 2008 - Basic rate limit. 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.

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Section Text

1) In section 10 of ITA 2007 (income charged at main rates: individuals), for subsection (5) substitute- "(5) The basic rate limit is 34,800."

(2) The amendment made by subsection (1) has effect for the tax year 2008-09 and subsequent tax years.

(3) But until 7 September 2008 for the purpose of ascertaining the amounts deductible or repayable under PAYE regulations it may be assumed that the figure specified in section 10(5) of ITA 2007 for the tax year 2008-09 is 36,000.

Frequently asked questions

What does Finance Act, 2008 Section 4 provide?

Section Section 4 of the Finance Act, 2008 (Basic rate limit) is reproduced on this page as part of the Finance Act, 2008. 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, 2008 Section 4?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 4. 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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