eCourtsIndia
IndiaCode Laws
Section12
The Finance Act, 1981

Amendment of section 80QQ

In force Act 16 of 1981 As on 17 Oct 2026

Act 16 of 1981 Ministry Finance Cited by 2 provisions

Section 12 of the Finance Act, 1981 deals with amendment of section 80QQ. Amendment of section 80QQ. 12. In section 80QQ of the Income-tax Act,— (a) in sub-section (I), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted;

Amendment of section 80QQ.

12. In section 80QQ of the Income-tax Act,—

(a) in sub-section (I), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted;

(b) in sub-section (2),—

(i) for the words, figures and letters "section 80HHA or" the words, figures and letters "section 80HHA or section 80-I or" shall be substituted;

(ii) for the words, figures and letter "section 80J and", the words, figures and letters "section 80-I, section 80J and" shall be substituted.

[Finance Act, 1981]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 12, The Finance Act, 1981 (Act 16 of 1981).

Cross-references

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

Referred to by 2

  1. s. 36 Insertion of new sections 7A to 7D
  2. s. 40 Amendment of section 12

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 80QQ". Amendment of section 80QQ. 12. In section 80QQ of the Income-tax Act,— (a) in sub-section (I), for the words "nine assessment years", the words "fourteen assessment years" shall be substituted;

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 1981 12, section 12 Finance Act 1981, 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.

What should I read with Section 12 of the Finance Act, and has it changed?

2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1981 as Act 16 of 1981. India Code records no commencement date for it. 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.