Amendment of section 80HH
Section 17 of the Finance Act, 1977 deals with amendment of section 80HH. Amendment of section 80HH 17. In section 80HH of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of April, 1978, namely: — "(9A) Where a deduction in relation to the profits and gains of a small-scale industrial undertaking to which The Act was enacted on 06 Aug 1977.
Amendment of section 80HH
17. In section 80HH of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of April, 1978, namely: —
"(9A) Where a deduction in relation to the profits and gains of a small-scale industrial undertaking to which section 80HHA applies is claimed and allowed under that section for any assessment year, deduction in relation to such profits and gains shall not be allowed under this section for the same or any other assessment year.".
[Finance (No.
2) Act, 1977]
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Section 17, The Finance Act, 1977 (Act 11 of 1977).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 17
What does Section 17 of the Finance Act deal with?
Section 17 of the Finance Act is headed "Amendment of section 80HH". Amendment of section 80HH 17. In section 80HH of the Income-tax Act, after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of April, 1978, namely: — "(9A) Where a deduction in relation to the profits and gains of a small-scale industrial undertaking to which
How do I find court cases under Section 17 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 1977 17, section 17 Finance Act 1977, section 17 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 17 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80HH (Deduction in respect of profits and gains from newly established industrial undertakings or hotel business in backward areas), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was Section 17 of the Finance Act enacted?
Section 17 of the Finance Act, cited as Finance Act 1977 17, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule6584 words
- Fifth Schedule. Fifth Schedule3796 words
- 2. Income-tax1831 words
- 18. Insertion of new section 80HHA832 words
- 38. Amendment of Act 8 of 1976797 words
- 9. Amendment of section 32A676 words
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