Section26
The Finance Act, 1983

Amendment of section 80JJ

In force Act 11 of 1983 As on 17 Oct 2026

Act 11 of 1983 Ministry Finance Enacted 13 May 1983

Section 26 of the Finance Act, 1983 deals with amendment of section 80JJ. Amendment of section 80JJ. 26. In section 80JJ of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in clause (b), for the word "one-fifth", the words 'fifteen per cent." shall be substituted; The Act was enacted on 13 May 1983.

Amendment of section 80JJ.

26. In section 80JJ of the Income-tax Act, with effect from the 1st day of April, 1984,—

(a) in clause (b), for the word "one-fifth", the words 'fifteen per cent." shall be substituted;

(b) in the proviso, for the words "seventy-five thousand rupees", the words "one hundred thousand rupees" shall be substituted.

[Finance Act, 1983]

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Section 26, The Finance Act, 1983 (Act 11 of 1983).

Questions about Section 26

What does Section 26 of the Finance Act deal with?

Section 26 of the Finance Act is headed "Amendment of section 80JJ". Amendment of section 80JJ. 26. In section 80JJ of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in clause (b), for the word "one-fifth", the words 'fifteen per cent." shall be substituted;

How do I find court cases under Section 26 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 26, section 26 Finance Act 1983, section 26 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 26 of the Finance Act enacted?

Section 26 of the Finance Act, cited as Finance Act 1983 26, 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.