Amendment of section 80 GGA
Section 23 of the Finance Act, 1983 deals with amendment of section 80 GGA. Amendment of section 80 GGA. 23. In section 80GGA of the Income-tax Act, in sub-section (2),— (a) in clause (b), for the proviso, the following proviso shall be substituted, namely: — "Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-sec The Act was enacted on 13 May 1983.
Amendment of section 80 GGA.
23. In section 80GGA of the Income-tax Act, in sub-section (2),—
(a) in clause (b), for the proviso, the following proviso shall be substituted, namely: —
"Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-section (2A) of section 35CCA from such association or institution.";
(b) after clause (c), the following clause shall be inserted, namely: —
"(d) any sum paid by the assessee in the previous year to a rural development fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA.".
[Finance Act, 1983]
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Section 23, 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.
Questions about Section 23
What does Section 23 of the Finance Act deal with?
Section 23 of the Finance Act is headed "Amendment of section 80 GGA". Amendment of section 80 GGA. 23. In section 80GGA of the Income-tax Act, in sub-section (2),— (a) in clause (b), for the proviso, the following proviso shall be substituted, namely: — "Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the case may be, sub-sec
How do I find court cases under Section 23 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 23, section 23 Finance Act 1983, section 23 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 23 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80GGA (Deduction in respect of certain donations for scientific research or rural development), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 23 of the Finance Act enacted?
Section 23 of the Finance Act, cited as Finance Act 1983 23, 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
- First Schedule. First Schedule7743 words
- 2. Income-tax2440 words
- 36. Insertion of new Chapter XII-A1475 words
- 5. Amendment of section 101066 words
- 17. Amendment of section 37799 words
- 40. Revival of levy of wealth-tax in the case of closely-held companies776 words
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