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TypeBare Act JurisdictionCentral Government

Finance Act, 1993 Section 19

Insertion of New Section 80v

~1 min read
https://sooperkanoon.com/act/49656

Bare act section · Research

About this section

Finance Act, 1993 Section 19 is part of Finance Act, 1993 - Insertion of New Section 80v. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 80U of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1994, namely :-

"80V. Deduction from gross total income of the parent in certain cases. - Where a minor child, whose income is included in the total income one of his parents under sub-section (1A) of section 64, is suffering from any disability of the nature specified in section 80U, then, in computing the total income of such parent, there shall be allowed from the gross total income of such parent a deduction of a sum to which such minor child would have been entitled under section 80U had the total income of such minor child been computed separately."

Frequently asked questions

What does Finance Act, 1993 Section 19 provide?

Section Section 19 of the Finance Act, 1993 (Insertion of New Section 80v) 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 19?

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