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Section9
The Finance Act, 1965

Amendment of section 88

In force Act 15 of 1965 As on 17 Oct 2026

Act 15 of 1965 Ministry Finance Cited by 1 provision

Section 9 of the Finance Act, 1965 deals with amendment of section 88. Amendment of section 88 9. In section 88 of the Income-tax Act,— (a)after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :— '(5A) In this section, "charitable purpose" does not include any purpose t

Amendment of section 88

9. In section 88 of the Income-tax Act,—

(a)after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :—

'(5A) In this section, "charitable purpose" does not include any purpose the whole or substantially the whole of which is of a religious nature.

(5B) Nothing contained in sub-section (5A) shall affect the benefit conferred by sub-section (1) in respect of any sums paid before the 1st day of April, 1964, by way of donations referred to in clause (ii) or clause (iii) of that sub-section.';

(b) in sub-section (6), for the words, brackets and figure "in sub-section (5)", the words, brackets, figures and letter "in sub-section (5) or sub-section (5A)" shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1964.

[Finance (No.

2) Act, 1965]

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Section 9, The Finance Act, 1965 (Act 15 of 1965).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

  1. s. 20 Amendment of Act 27 of 1957

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 88". Amendment of section 88 9. In section 88 of the Income-tax Act,— (a)after sub-section (5), the following sub-sections shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :— '(5A) In this section, "charitable purpose" does not include any purpose t

How do I find court cases under Section 9 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1965 9, section 9 Finance Act 1965, section 9 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 9 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1965 as Act 15 of 1965. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.