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TypeBare Act JurisdictionCentral Government

Finance Act, 2012, (Central) Section 28

Amendment of Section 80gga

~1 min read
https://sooperkanoon.com/act/63667

Bare act section · Research

About this section

Finance Act, 2012, (Central) Section 28 is part of Finance Act, 2012, (Central) - Amendment of Section 80gga. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 80GGA of the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:--

"(2A) No deduction shall be allowed under this section in respect of any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash.".

Frequently asked questions

What does Finance Act, 2012, (Central) Section 28 provide?

Section Section 28 of the Finance Act, 2012, (Central) (Amendment of Section 80gga) is reproduced on this page as part of the Finance Act, 2012, (Central). 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, 2012, (Central) Section 28?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2012, (Central) Section 28. 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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