Section12
The Finance Act, 1979

Amendment of section 80J

In force Act 21 of 1979 As on 18 Oct 2026

Act 21 of 1979 Ministry Finance Enacted 10 May 1979

Section 12 of the Finance Act, 1979 deals with amendment of section 80J. Amendment of section 80J. 12. In section 80J of the Income-tax Act, in sub-section (4), after the second proviso and before Explanation 1, the following proviso shall be inserted, namely :— 'Provided also that in the case of an industrial undertaking which manufactures or produces any article specif The Act was enacted on 10 May 1979.

Amendment of section 80J.

12. In section 80J of the Income-tax Act, in sub-section (4), after the second proviso and before Explanation 1, the following proviso shall be inserted, namely :—

'Provided also that in the case of an industrial undertaking which manufactures or produces any article specified in the list in the Eleventh Schedule, the provisions of clause (iii) shall have effect as if for the words " thirty-three years ", the words " thirty-one years " had been substituted.'.

[Finance Act, 1979]

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Section 12, The Finance Act, 1979 (Act 21 of 1979).

Questions about Section 12

What does Section 12 of the Finance Act deal with?

Section 12 of the Finance Act is headed "Amendment of section 80J". Amendment of section 80J. 12. In section 80J of the Income-tax Act, in sub-section (4), after the second proviso and before Explanation 1, the following proviso shall be inserted, namely :— 'Provided also that in the case of an industrial undertaking which manufactures or produces any article specif

How do I find court cases under Section 12 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 1979 12, section 12 Finance Act 1979, section 12 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 12 of the Finance Act enacted?

Section 12 of the Finance Act, cited as Finance Act 1979 12, was enacted on 10 May 1979 as Act 21 of 1979. It is in force as at the date shown on this page.

Other sections of this Act

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