Amendment of section 80L
Section 17 of the Finance Act, 1971 deals with amendment of section 80L. Amendment of section 80L. 17. In section 80L of the Income-tax Act, in sub-section (i), with effect from the 1st day of April, 1972,— (a) for the words "Where the gross total income of an assessee includes any income by way of—", the following shall be substituted, namely: — "Where the gross total i The Act was enacted on 10 Aug 1971.
Amendment of section 80L.
17. In section 80L of the Income-tax Act, in sub-section (i), with effect from the 1st day of April, 1972,—
(a) for the words "Where the gross total income of an assessee includes any income by way of—", the following shall be substituted, namely: —
"Where the gross total income of an assessee, being—
(a) an individual, or
(b) a Hindu undivided family, or
(c) an association of persons or a body of individuals consisting only of husband and wife governed by the system of community of property in force in the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu,
includes any income by way of—";
(b) in clause (vi), the word "or" occurring at the end shall be omitted;
(c) in clause (vii), for the word and figures "section 36,", the words and figures "section 36; or" shall be substituted;
(d) after clause (vii), the following clause shall be inserted namely.— .
"(viii) interest on deposits with a co-operative society, not being a co-operative society referred to in clause (vi), made by a member of the society,".
[Finance (No.
2) Act, 1971]
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Section 17, 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
Referred to by 2
Questions about Section 17
What does Section 17 of the Finance Act deal with?
Section 17 of the Finance Act is headed "Amendment of section 80L". Amendment of section 80L. 17. In section 80L of the Income-tax Act, in sub-section (i), with effect from the 1st day of April, 1972,— (a) for the words "Where the gross total income of an assessee includes any income by way of—", the following shall be substituted, namely: — "Where the gross total i
How do I find court cases under Section 17 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 17, section 17 Finance Act 1971, section 17 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 17 of the Finance Act, and has it changed?
Its own text turns on section 36 (Amendment of Sixth Schedule), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 17 of the Finance Act enacted?
Section 17 of the Finance Act, cited as Finance Act 1971 17, 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
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