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TypeBare Act JurisdictionCentral Government

Finance Act, 1984 Section 19

Amendment of Section 80u

~1 min read
https://sooperkanoon.com/act/46121

Bare act section · Research

About this section

Finance Act, 1984 Section 19 is part of Finance Act, 1984 - Amendment of Section 80u. Read the section text below and explore Indian court judgments that cite it.

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Section Text

Section 80U of the Income-tax Act shall be numbered as sub-section (1) with effect from the 1st day of April, 1985, and, -

(a) in sub-section (1) as so numbered, in clause (ii), after the words and brackets "a permanent physical disability (other than blindness)", the words "being a permanent physical disability specified in the rules made in this behalf by the Board, and" shall be inserted with effect from the 1st day of April, 1985;

(b) after sub-section (1) as so numbered, the following sub-section shall be inserted with effect from the 1st day of April, 1985, namely :-

"(2) The Board shall, in making any rules for specifying any disability for the purposes of clause (ii) of sub-section (1), have regard to the nature of such disability and the effect which such disability is likely to have on the capacity of a person subject thereto, or suffering therefrom, to engage in a gainful employment or occupation.".

Frequently asked questions

What does Finance Act, 1984 Section 19 provide?

Section Section 19 of the Finance Act, 1984 (Amendment of Section 80u) is reproduced on this page as part of the Finance Act, 1984. 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, 1984 Section 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1984 Section 19. 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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