eCourtsIndia
IndiaCode Laws
Section22
The Finance Act, 1979

Consequential amendments to certain sections

In force Act 21 of 1979 As on 17 Oct 2026

Act 21 of 1979 Ministry Finance Enacted 10 May 1979

Section 22 of the Finance Act, 1979 deals with consequential amendments to certain sections. Consequential amendments to certain sections. The Act was enacted on 10 May 1979.

Consequential amendments to certain sections.

22. (1) The following amendment (being an amendment of a consequential nature) shall be made in the Income-tax Act, namely:—

In the Eleventh Schedule, for the brackets, words, figures and letter "(See section 32A)", the brackets, words, figures and letters " [See section 32A and section 80J(4)] " shall be substituted.

(2) The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1980, namely :—

(a) in sub-section (1) of section 20, in clause (i), for the words, brackets and figures " clauses (iii), (vi) and (vii) ", the words, brackets, figures and letter " clauses (iii), (vi), (vii) and (viia)" shall be substituted ;

(b) in sub-section (3) of section 80A,—

(i) after the word, figures and letter " section 80G ", the words, figures and letters " or section 80GGA " shall be inserted ;

(ii) after the word, figures and letters "section 80JJ ", the words, figures and letters " or section 80JJA " shall be inserted ;

(c) in sub-section (3) of section 80P,—

(i) after the words, figures and letters " or section 80JJ ", the words, figures and letters " or section 80JJA " shall be inserted ;

(ii) for the words, figures and letters " section 80J and section 80JJ ", the words, figures and letters " section 80J, section 80JJ and section 80JJA " shall be substituted.

[Finance Act, 1979]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 22, The Finance Act, 1979 (Act 21 of 1979).

Cross-references

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

This section refers to

  1. s. 20 Amendment of section 245D

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Consequential amendments to certain sections". Consequential amendments to certain sections.

How do I find court cases under Section 22 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 22, section 22 Finance Act 1979, section 22 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 22 of the Finance Act, and has it changed?

Its own text turns on section 20 (Amendment of section 245D), so none of them can safely be read on its own.

When was Section 22 of the Finance Act enacted?

Section 22 of the Finance Act, cited as Finance Act 1979 22, 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

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.