Section9
The Finance Act, 1973

Amendment of section 80G

In force Act 21 of 1973 As on 15 Oct 2026

Act 21 of 1973 Ministry Finance Enacted 11 May 1973

Section 9 of the Finance Act, 1973 deals with amendment of section 80G. Amendment of section 80G 9. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1974: — (a) in sub-section (5),— (i) in clause (i), after the words, brackets, figures and letter “or clause (22A)”, the words, brackets and figures “or clause (23)” shall be inserted; The Act was enacted on 11 May 1973.

Amendment of section 80G

9. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1974: —

(a) in sub-section (5),—

(i) in clause (i), after the words, brackets, figures and letter “or clause (22A)”, the words, brackets and figures “or clause (23)” shall be inserted;

(ii) in clause (v), after the words "of affiliated to any University established by law", the following words, brackets and figures shall be inserted, namely:—

",or is an institution approved by the Central Government for the purposes of clause (23) of section 10,”;

(b) after Explanation 3 below sub-section (5), the following Explanation shall be inserted, namely: —

"Explanation 4.—For the purposes of this section, an association approved by the Central Government for the purposes of clause (23) of section 10 shall also be deemed to be an institution, and, every association or institution approved by the Central Government for the purposes of the said clause shall be deemed to be an institution established in India for a charitable purpose.”.

[Finance Act, 1973]

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Section 9, The Finance Act, 1973 (Act 21 of 1973).

Cross-references

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

Questions about Section 9

What does Section 9 of the Finance Act deal with?

Section 9 of the Finance Act is headed "Amendment of section 80G". Amendment of section 80G 9. In section 80G of the Income-tax Act, with effect from the 1st day of April, 1974: — (a) in sub-section (5),— (i) in clause (i), after the words, brackets, figures and letter “or clause (22A)”, the words, brackets and figures “or clause (23)” shall be inserted;

How do I find court cases under Section 9 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 9, section 9 Finance Act 1973, section 9 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 9 of the Finance Act, and has it changed?

Its own text turns on section 10 (Amendment of section 80J), Income-tax Act 80G (Deduction in respect of donations to certain funds, charitable institutions, etc), so none of them can safely be read on its own.

When was Section 9 of the Finance Act enacted?

Section 9 of the Finance Act, cited as Finance Act 1973 9, 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.