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Section16
The Finance Act, 1989

Insertion of new section 80JJ

In force Act 13 of 1989 As on 16 Oct 2026

Act 13 of 1989 Ministry Finance Cited by 1 provision

Section 16 of the Finance Act, 1989 deals with insertion of new section 80JJ. Insertion of new section 80JJ 16. After section 80J of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1990, namely: — Deduction in respect of profits and gains from business of poultry farming.

Insertion of new section 80JJ

16. After section 80J of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1990, namely: —

Deduction in respect of profits and gains from business of poultry farming.

"80JJ. Where the gross total income of an assessee includes any profits and gains derived from business of poultry farming, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to thirty-three and one-third per cent, thereof.".

[Finance Act, 1989]

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Section 16, The Finance Act, 1989 (Act 13 of 1989).

Cross-references

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

Referred to by 1

  1. s. 5 Amendment of Section 16

Questions about Section 16

What does Section 16 of the Finance Act deal with?

Section 16 of the Finance Act is headed "Insertion of new section 80JJ". Insertion of new section 80JJ 16. After section 80J of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1990, namely: — Deduction in respect of profits and gains from business of poultry farming.

How do I find court cases under Section 16 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 1989 16, section 16 Finance Act 1989, section 16 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 16 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1989 as Act 13 of 1989. 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.