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TypeBare Act JurisdictionCentral Government Enacted1977

Finance (No. 2) Act 1977 Section 8

Amendment of Section 24

~1 min read

https://sooperkanoon.com/act/4722

Bare act section · Research

About this section

Finance (No. 2) Act 1977 Section 8 is part of Finance (No. 2) Act 1977 - Amendment of Section 24. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 24 of the Income-tax Act, in sub-section (1), -

(a) in clause (ix), the word "and" occurring at the end shall be omitted;

(b) after clause (ix) as so amended, the following Explanation shall be inserted, namely :-

Explanation : The deduction under this clause shall be made irrespective of whether the period during which the property or, as the case may be, part of the property was vacant precedes or follows the period during which it is let,".

Frequently asked questions

What does Finance (No. 2) Act 1977 Section 8 provide?

Section Section 8 of the Finance (No. 2) Act 1977 (Amendment of Section 24) is reproduced on this page as part of the Finance (No. 2) Act 1977. 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 (No. 2) Act 1977 Section 8?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 1977 Section 8. 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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