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Section30
The Finance Act, 1983

Amendment of section 80P

In force Act 11 of 1983 As on 18 Oct 2026

Act 11 of 1983 Ministry Finance Enacted 13 May 1983 Cited by 1 provision

Section 30 of the Finance Act, 1983 deals with amendment of section 80P. Amendment of section 80P. 30. In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1984, namely: — "(b) in the case of a co-operative society being a primary society engaged in supplying milk; The Act was enacted on 13 May 1983.

Amendment of section 80P.

30. In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1984, namely: —

"(b) in the case of a co-operative society being a primary society engaged in supplying milk; oilseeds, fruits 'or vegetables raised or grown by its members to—

(i) a federal co-operative society, being a society engaged the business of supplying milk, oilseeds, fruits or vegetables, as the case may be; or

(ii) the Government or a local authority;" or

(iii) a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956) or a corporation established by or under a Central, State or Provincial Act (being a company or corporation engaged in supplying milk, oilseeds, fruits or vegetables, as the case may be, to the public),

the whole of the amount of profits and gains of such business;".

[Finance Act, 1983]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 30, 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. Income-tax Act s. 80P Deduction in respect of income of co-operative societies

Referred to by 1

  1. s. First Schedule First Schedule

Questions about Section 30

What does Section 30 of the Finance Act deal with?

Section 30 of the Finance Act is headed "Amendment of section 80P". Amendment of section 80P. 30. In section 80P of the Income-tax Act, in sub-section (2), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 1984, namely: — "(b) in the case of a co-operative society being a primary society engaged in supplying milk;

How do I find court cases under Section 30 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 30, section 30 Finance Act 1983, section 30 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 30 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80P (Deduction in respect of income of co-operative societies), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 30 of the Finance Act enacted?

Section 30 of the Finance Act, cited as Finance Act 1983 30, 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.