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Section14
The Finance Act, 1975

Amendment of section 80K

In force Act 25 of 1975 As on 16 Oct 2026

Act 25 of 1975 Ministry Finance Enacted 09 May 1975

Section 14 of the Finance Act, 1975 deals with amendment of section 80K. Amendment of section 80K 14. In section 80K of the Income-tax Act, the following proviso shall be inserted at the end, namely:— "Provided that no deduction under this section shall be allowed in respect of any income by way of dividends which is attributable to the profits and gains derived by the c The Act was enacted on 09 May 1975.

Amendment of section 80K

14. In section 80K of the Income-tax Act, the following proviso shall be inserted at the end, namely:—

"Provided that no deduction under this section shall be allowed in respect of any income by way of dividends which is attributable to the profits and gains derived by the company from an industrial undertaking which begins to manufacture or produce articles or to operate its cold storage plant or plants after the 31st day of March, 1976 or from a ship which is first brought into use after that date or from the business of a hotel which starts functioning after that date.".

[Finance Act, 1975]

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Section 14, The Finance Act, 1975 (Act 25 of 1975).

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 80K". Amendment of section 80K 14. In section 80K of the Income-tax Act, the following proviso shall be inserted at the end, namely:— "Provided that no deduction under this section shall be allowed in respect of any income by way of dividends which is attributable to the profits and gains derived by the c

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 1975 14, section 14 Finance Act 1975, 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.

When was Section 14 of the Finance Act enacted?

Section 14 of the Finance Act, cited as Finance Act 1975 14, was enacted on 09 May 1975 as Act 25 of 1975. 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.