Section20
The Finance Act, 1985

Amendment of section 80-I

In force Act 32 of 1985 As on 18 Oct 2026

Act 32 of 1985 Ministry Finance

Section 20 of the Finance Act, 1985 deals with amendment of section 80-I. Amendment of section 80-I. 20. In section 80-1 of the Income-tax Act,— (a) in sub-section (2), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

Amendment of section 80-I.

20. In section 80-1 of the Income-tax Act,—

(a) in sub-section (2), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

(b) in sub-section (3), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

(c) in sub-section (4), in clause (iv), for the words, figures and letters "before the 1st day of Apri 1985", the words, figures and. letters "before the 1st day of April, 1990" shall be substituted.

[Finance Act, 1985]

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Section 20, The Finance Act, 1985 (Act 32 of 1985).

Questions about Section 20

What does Section 20 of the Finance Act deal with?

Section 20 of the Finance Act is headed "Amendment of section 80-I". Amendment of section 80-I. 20. In section 80-1 of the Income-tax Act,— (a) in sub-section (2), in clause (iii), for the words "four years", the words "nine years" shall be substituted;

How do I find court cases under Section 20 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 1985 20, section 20 Finance Act 1985, section 20 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 the Finance Act enacted?

Finance Act was enacted in 1985 as Act 32 of 1985. 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.