Section11
The Finance Act, 1973

Amendment of section 80S

In force Act 21 of 1973 As on 15 Oct 2026

Act 21 of 1973 Ministry Finance Enacted 11 May 1973

Section 11 of the Finance Act, 1973 deals with amendment of section 80S. Amendment of section 80S 11. In section 80S of the Income-tax Act, for the words, brackets and figures “provisions of clause (ii) of section 28,”, the words, brackets, letters and figures “provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28,” shall be substi The Act was enacted on 11 May 1973.

Amendment of section 80S

11. In section 80S of the Income-tax Act, for the words, brackets and figures “provisions of clause (ii) of section 28,”, the words, brackets, letters and figures “provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28,” shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1972.

[Finance Act, 1973]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 11, The Finance Act, 1973 (Act 21 of 1973).

Questions about Section 11

What does Section 11 of the Finance Act deal with?

Section 11 of the Finance Act is headed "Amendment of section 80S". Amendment of section 80S 11. In section 80S of the Income-tax Act, for the words, brackets and figures “provisions of clause (ii) of section 28,”, the words, brackets, letters and figures “provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28,” shall be substi

How do I find court cases under Section 11 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 1973 11, section 11 Finance Act 1973, section 11 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 11 of the Finance Act enacted?

Section 11 of the Finance Act, cited as Finance Act 1973 11, was enacted on 11 May 1973 as Act 21 of 1973. 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.