{"act":{"id":"finance-act-2010","short_title":"The Finance Act, 2010","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2010-2011.","act_number":null,"act_year":2010,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":60,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2010/"},"unit":"section","section":{"number":"26","heading":"Amendment of section 80GGA","text":"Amendment of section 80GGA. 26. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2011,— (a ) in clause (a), for the words \"scientific research association\", the words \"research association\" shall be substituted; (b ) in clause (aa),— (A) for the words \"to a University\", the words \"to a research association which has as its object the undertaking of research in social science or statistical research or to a University\" shall be substituted; (B) in the proviso, for the words \"such University\", the words \"such association, University\" shall be substituted; (C) in the Explanation, for the words \"scientific research association\", the words \"research association\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80GGA.</b></p><p><b>26.</b> In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2011,—</p><p>(<i>a</i> ) in clause (<i>a</i>), for the words \"scientific research association\", the words \"research association\" shall be substituted;</p><p>(<i>b</i> ) in clause (<i>aa</i>),—</p><p>(<i>A</i>) for the words \"to a University\", the words \"to a research association which has as its object the undertaking of research in social science or statistical research or to a University\" shall be substituted;</p><p>(<i>B</i>) in the proviso, for the words \"such University\", the words \"such association, University\" shall be substituted;</p><p>(<i>C</i>) in the <i>Explanation</i>, for the words \"scientific research association\", the words \"research association\" shall be substituted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":122,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2010/section/26/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}