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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 18

Amendment of Section 80-ia

~1 min read
https://sooperkanoon.com/act/48573

Bare act section · Research

About this section

Finance Act, 2006 Section 18 is part of Finance Act, 2006 - Amendment of Section 80-ia. 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.

Section Text

In section 80-IA of the Income-tax Act, in sub-section (4), with effect from the 1st day of April, 2007,--

(a) in clause (iii), after the proviso, the following proviso shall be inserted, namely:--

'Provided further that in the case of any undertaking which develops, develops and operates or maintains and operates an industrial park, the provisions of this clause shall have effect as if for the figures, letters and words "31st day of March, 2006", the figures, letters and words "31st day of March, 2009" had been substituted;';

(b) in clause (iv),--

(i) in sub-clause (a), for the words, figures and letters "the 31st day of March, 2006", the words, figures and letters "the 31st day of March, 2010" shall be substituted;

(ii) in sub-clause (b), for the words, figures and letters "the 31st day of March, 2006", the words, figures and letters "the 31st day of March, 2010" shall be substituted;

(iii) in sub-clause (c), for the words, figures and letters "the 31st day of March, 2006", the words, figures and letters "the 31st day of March, 2010" shall be substituted.

Frequently asked questions

What does Finance Act, 2006 Section 18 provide?

Section Section 18 of the Finance Act, 2006 (Amendment of Section 80-ia) is reproduced on this page as part of the Finance Act, 2006. 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, 2006 Section 18?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 18. 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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