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Section19
The Finance Act, 1972

Amendment of section 80J

In force Act 16 of 1972 As on 16 Oct 2026

Act 16 of 1972 Ministry Finance Enacted 28 May 1972 Cited by 1 provision

Section 19 of the Finance Act, 1972 deals with amendment of section 80J. Amendment of section 80J. 19. In section 80J of the Income-tax Act, with effect from the 1st day of April, 1973,- (a) in sub-section (1), for the brackets, words, figures and letters "(reduced by the aggregate of the deduction, if any, admissible to the assessee under section 80H and section 80I)", The Act was enacted on 28 May 1972.

Amendment of section 80J.

19. In section 80J of the Income-tax Act, with effect from the 1st day of April, 1973,-

(a) in sub-section (1), for the brackets, words, figures and letters "(reduced by the aggregate of the deduction, if any, admissible to the assessee under section 80H and section 80I)", the brackets, words, figures and, leter,"(reduced by the deduction, if any, admissible to the assessee under section 80H)" shall be substituted;

(b) in sub-section (3), the word, figures and letter, "section 801" shall be omitted.

[Finance Act, 1972]

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Section 19, The Finance Act, 1972 (Act 16 of 1972).

Cross-references

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

Referred to by 1

  1. s. 16 Amendment of section 80C

Questions about Section 19

What does Section 19 of the Finance Act deal with?

Section 19 of the Finance Act is headed "Amendment of section 80J". Amendment of section 80J. 19. In section 80J of the Income-tax Act, with effect from the 1st day of April, 1973,- (a) in sub-section (1), for the brackets, words, figures and letters "(reduced by the aggregate of the deduction, if any, admissible to the assessee under section 80H and section 80I)",

How do I find court cases under Section 19 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 1972 19, section 19 Finance Act 1972, section 19 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 19 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was Section 19 of the Finance Act enacted?

Section 19 of the Finance Act, cited as Finance Act 1972 19, was enacted on 28 May 1972 as Act 16 of 1972. 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.