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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 8

Amendment of Section 17

~1 min read
https://sooperkanoon.com/act/49645

Bare act section · Research

About this section

Finance Act, 1993 Section 8 is part of Finance Act, 1993 - Amendment of Section 17. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 17 of the Income-tax Act, in clause (2), in the proviso, in clause (vi), -

(a) in sub-clause (2), for the words "travel or stay", the words "travel and stay" shall be substituted;

(b) for the portion beginning with the words "subject to the condition", and ending with the words "Reserve Bank of India in this behalf, prescribe", the following shall be substituted, namely :-

"subject to the condition that -

(A) the expenditure on medical treatment and stay abroad shall be excluded from perquisite only to the extent permitted by the Reserve Bank of India; and

(B) the expenditure on travel shall be excluded from perquisite only in the case of an employee whose gross total income, as computed before including therein the said expenditure, does not exceed two lakh rupees".

Frequently asked questions

What does Finance Act, 1993 Section 8 provide?

Section Section 8 of the Finance Act, 1993 (Amendment of Section 17) is reproduced on this page as part of the Finance Act, 1993. 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, 1993 Section 8?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1993 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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