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TypeBare Act JurisdictionCentral Government Enacted2008

Finance Act, 2008 Section 31

Enterprise investment scheme: increase in amount of relief

~1 min read

https://sooperkanoon.com/act/455834

Bare act section · Research

About this section

Finance Act, 2008 Section 31 is part of Finance Act, 2008 - Enterprise investment scheme: increase in amount of relief. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) In section 158(2)(b) of ITA 2007 (form and amount of EIS relief), for " 400,000" substitute " 500,000".

(2) The amendment made by subsection (1) has effect for-

(a) such tax year as the Treasury may by order specify, and (b) all tax years subsequent to the specified tax year.

(3) An order under subsection (2) may specify the tax year in which it is made.

(4) Section 1014(4) of ITA 2007 (orders etc subject to annulment) does not apply in relation to an order under subsection (2).

Frequently asked questions

What does Finance Act, 2008 Section 31 provide?

Section Section 31 of the Finance Act, 2008 (Enterprise investment scheme: increase in amount of relief) 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 31?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 31. 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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