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Section22
The Finance Act, 1983

Amendment of section 80GG

In force Act 11 of 1983 As on 16 Oct 2026

Act 11 of 1983 Ministry Finance Enacted 13 May 1983

Section 22 of the Finance Act, 1983 deals with amendment of section 80GG. Amendment of section 80GG. 22. In section 80GG of the Income-tax Act, for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 1984, namely: — "Provided that nothing in this section shall apply to an assessee in any case where any residential accommodation i The Act was enacted on 13 May 1983.

Amendment of section 80GG.

22. In section 80GG of the Income-tax Act, for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 1984, namely: —

"Provided that nothing in this section shall apply to an assessee in any case where any residential accommodation is,—

(i) owned by the assessee or by his spouse or minor child or, where such assessee is a member of a Hindu undivided family, by such family, at the place where he ordinarily resides or performs duties of his office or employment or carries on his business or profession; or

(ii) owned by the assessee at any other place, being accommodation in the occupation of the assessee, the value of which is to be determined under clause (i) or, as the case may be, clause (ii) of sub-section (2) of section 23.".

[Finance Act, 1983]

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Section 22, The Finance Act, 1983 (Act 11 of 1983).

Cross-references

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

This section refers to

  1. s. 23 Amendment of section 80 GGA
  2. Income-tax Act s. 80GG Deductions in respect of rents paid

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of section 80GG". Amendment of section 80GG. 22. In section 80GG of the Income-tax Act, for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 1984, namely: — "Provided that nothing in this section shall apply to an assessee in any case where any residential accommodation i

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 1983 22, section 22 Finance Act 1983, 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 23 (Amendment of section 80 GGA), Income-tax Act 80GG (Deductions in respect of rents paid), 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 1983 22, was enacted on 13 May 1983 as Act 11 of 1983. 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.