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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 77

Cars with low carbon dioxide emissions

~1 min read
https://sooperkanoon.com/act/455880

Bare act section · Research

About this section

Finance Act, 2008 Section 77 is part of Finance Act, 2008 - Cars with low carbon dioxide emissions. 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) Section 45D of CAA 2001 (expenditure on cars with low carbon dioxide emissions) is amended as follows.

(2) In subsection (1)(a), for "2008" substitute "2013".

(3) In subsection (4), for "120" substitute "110".

(4) In consequence of the amendment made by subsection (2)-

(a) in section 60(2)(b) of FA 2002 (period for which section 578A(2A) and (2B) of ICTA have effect), for "2008" (in both places) substitute "2013", and (b) in section 50(3) of ITTOIA 2005 (cases in which expenses incurred on hiring car with low carbon dioxide emissions are not excluded from section 48 of that Act), for "2008" substitute "2013".

(5) The amendment made by subsection (3) has effect in relation to expenditure incurred on or after 1 April 2008.

(6) But in relation to expenditure incurred on the hiring of a car-

(a) for a period of hire which begins on or before 31 March 2008, and (b) under a contract entered into on or before 31 March 2008, section 578A of ICTA and section 50 of ITTOIA 2005 apply on and after 1 April 2008 as if the amendment made by subsection (3) did not have effect.

Frequently asked questions

What does Finance Act, 2008 Section 77 provide?

Section Section 77 of the Finance Act, 2008 (Cars with low carbon dioxide emissions) 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 77?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 77. 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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