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TypeBare Act JurisdictionCentral Government

Finance Act 1999 Section 44

Amendment of Section 80hha

~1 min read
https://sooperkanoon.com/act/5511

Bare act section · Research

About this section

Finance Act 1999 Section 44 is part of Finance Act 1999 - Amendment of Section 80hha. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80HHA of the Income-tax Act, in the Explanation, for clause (b), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1978, namely :-

"(b) an industrial undertaking shall be deemed to be a small-scale industrial undertaking which is, on the last day of the previous year, regarded as a small-scale industrial undertaking under section 11B of the Industries (Development and Regulation) Act, 1951 (65 of 1951).".

Frequently asked questions

What does Finance Act 1999 Section 44 provide?

Section Section 44 of the Finance Act 1999 (Amendment of Section 80hha) is reproduced on this page as part of the Finance Act 1999. 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 1999 Section 44?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1999 Section 44. 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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