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TypeBare Act JurisdictionCentral Government

Finance Act, 2011, (Central) Section 7

Amendment of Section 36

~1 min read
https://sooperkanoon.com/act/64153

Bare act section · Research

About this section

Finance Act, 2011, (Central) Section 7 is part of Finance Act, 2011, (Central) - Amendment of Section 36. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 36 of the Income-tax Act, in sub-section (1), after clause (iv), the following shall be inserted with effect from the 1st day of April, 2012, namely:--

'(iva) any sum paid by the assessee as an employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of an employee to the extent it does not exceed ten per cent. of the salary of the employee in the previous year.

Explanation.--For the purposes of this clause, "salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;'.

Frequently asked questions

What does Finance Act, 2011, (Central) Section 7 provide?

Section Section 7 of the Finance Act, 2011, (Central) (Amendment of Section 36) is reproduced on this page as part of the Finance Act, 2011, (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, 2011, (Central) Section 7?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2011, (Central) Section 7. 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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