Section10
The Finance Act, 1968

Amendment of section 80M

In force Act 19 of 1968 As on 17 Oct 2026

Act 19 of 1968 Ministry Finance Enacted 11 May 1968

Section 10 of the Finance Act, 1968 deals with amendment of section 80M. Amendment of section 80M 10. In section 80M of the Income-tax Act, in sub-section (1), the words "received by it", wherever they occur, shall be omitted. The Act was enacted on 11 May 1968.

Amendment of section 80M

10. In section 80M of the Income-tax Act, in sub-section (1), the words "received by it", wherever they occur, shall be omitted.

[Finance Act, 1968]

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Section 10, The Finance Act, 1968 (Act 19 of 1968).

Cross-references

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

Questions about Section 10

What does Section 10 of the Finance Act deal with?

Section 10 of the Finance Act is headed "Amendment of section 80M". Amendment of section 80M 10. In section 80M of the Income-tax Act, in sub-section (1), the words "received by it", wherever they occur, shall be omitted.

How do I find court cases under Section 10 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 1968 10, section 10 Finance Act 1968, section 10 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 10 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80M (Deduction in respect of certain inter-corporate dividends), so none of them can safely be read on its own.

When was Section 10 of the Finance Act enacted?

Section 10 of the Finance Act, cited as Finance Act 1968 10, was enacted on 11 May 1968 as Act 19 of 1968. 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.