Section16
The Finance Act, 1975

Amendment of section 80QQ

In force Act 25 of 1975 As on 09 Oct 2026

Act 25 of 1975 Ministry Finance Enacted 09 May 1975

Section 16 of the Finance Act, 1975 deals with amendment of section 80QQ. Amendment of section 80QQ 16. In section 80QQ of the Income-tax Act, in sub-section (1), for the words "four assessment years", the words "nine assessment years" shall be substituted. The Act was enacted on 09 May 1975.

Amendment of section 80QQ

16. In section 80QQ of the Income-tax Act, in sub-section (1), for the words "four assessment years", the words "nine assessment years" shall be substituted.

[Finance Act, 1975]

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Section 16, The Finance Act, 1975 (Act 25 of 1975).

Questions about Section 16

What does Section 16 of the Finance Act deal with?

Section 16 of the Finance Act is headed "Amendment of section 80QQ". Amendment of section 80QQ 16. In section 80QQ of the Income-tax Act, in sub-section (1), for the words "four assessment years", the words "nine assessment years" shall be substituted.

How do I find court cases under Section 16 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 16, section 16 Finance Act 1975, section 16 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 16 of the Finance Act enacted?

Section 16 of the Finance Act, cited as Finance Act 1975 16, 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.