Amendment of section 80CC

In force Act 26 of 1988 As on 14 Oct 2026

Act 26 of 1988 Ministry Finance Cited by 1 provision

Section 22 of the Finance Act, 1988 deals with amendment of section 80CC. Amendment of section 80CC 22. In section 80CC of the Income-tax Act, in sub-section (1), after the words "eligible issue of capital,", the words, brackets, figures and letter "or units of any Mutual Fund specified under clause (23D) of section 10 if such Fund subscribes only to eligible issue of cap

Amendment of section 80CC
22. In section 80CC of the Income-tax Act, in sub-section (1), after the words "eligible issue of capital,", the words, brackets, figures and letter "or units of any Mutual Fund specified under clause (23D) of section 10 if such Fund subscribes only to eligible issue of capital," shall be inserted with effect from the 1st day of April, 1989.
[Finance Act, 1988]
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Section 22, The Finance Act, 1988 (Act 26 of 1988).

Cross-references

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

This section refers to

s. 10 Omission of sections 18 to 21

Referred to by 1

s. 74 Amendment of section 13

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 80CC". Amendment of section 80CC 22. In section 80CC of the Income-tax Act, in sub-section (1), after the words "eligible issue of capital,", the words, brackets, figures and letter "or units of any Mutual Fund specified under clause (23D) of section 10 if such Fund subscribes only to eligible issue of cap

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 1988 22, section 22 Finance Act 1988, 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 10 (Omission of sections 18 to 21), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1988 as Act 26 of 1988. 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

First Schedule. First Schedule7045 words
2. Income-tax2162 words
4. Amendment of section 101079 words
6. Insertion of new section 10B1066 words
24. Amendment of section 80HHC788 words
40. Insertion of new section 206C687 words

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