Amendment of section 80A

Q: When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1971 14, was enacted on 10 Aug 1971 as Act 32 of 1971. It is in force as at the date shown on this page.

In force Act 32 of 1971 As on 18 Oct 2026

Act 32 of 1971 Ministry Finance Enacted 10 Aug 1971

Section 14 of the Finance Act, 1971 deals with amendment of section 80A. Amendment of section 80A. 14. In section 80A of the Income-tax Act, in sub-section (3), for the word, figures and letter "section 80L", the words, figures and letters "section 80M or section 80N or section 80O" shall be substituted with effect from he 1st day of April, 1972. The Act was enacted on 10 Aug 1971.

Amendment of section 80A.
14. In section 80A of the Income-tax Act, in sub-section (3), for the word, figures and letter "section 80L", the words, figures and letters "section 80M or section 80N or section 80O" shall be substituted with effect from he 1st day of April, 1972.
[Finance (No.
2) Act, 1971]
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Section 14, The Finance Act, 1971 (Act 32 of 1971).

Cross-references

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

This section refers to

Income-tax Act s. 80A Deductions to be made in computing total income

Questions about Section 14

What does Section 14 of the Finance Act deal with?

Section 14 of the Finance Act is headed "Amendment of section 80A". Amendment of section 80A. 14. In section 80A of the Income-tax Act, in sub-section (3), for the word, figures and letter "section 80L", the words, figures and letters "section 80M or section 80N or section 80O" shall be substituted with effect from he 1st day of April, 1972.

How do I find court cases under Section 14 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 1971 14, section 14 Finance Act 1971, section 14 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 14 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80A (Deductions to be made in computing total income), so none of them can safely be read on its own.

When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1971 14, was enacted on 10 Aug 1971 as Act 32 of 1971. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule3950 words
10. Amendment of section 40A1041 words
2. Income-tax860 words
31. Amendment of section 4836 words
37. Amendment of Act 18 of 1958668 words
32. Amendment of section 5496 words

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.