Section8
The Finance Act, 1989

Amendment of section 36

In force Act 13 of 1989 As on 15 Oct 2026

Act 13 of 1989 Ministry Finance

Section 8 of the Finance Act, 1989 deals with amendment of section 36. Amendment of section 36. 8. In section 36 of the Income-tax Act, in sub-section (1), after clause (ix) and the provisos thereto, the following clause shall be inserted, namely:— '(x) any sum paid by a public financial institution by way of contribution towards any fund specified under clause (23E) o

Amendment of section 36.

8. In section 36 of the Income-tax Act, in sub-section (1), after clause (ix) and the provisos thereto, the following clause shall be inserted, namely:—

'(x) any sum paid by a public financial institution by way of contribution towards any fund specified under clause (23E) of section 10.

Explanation.—For the purposes of this clause, "public financial institution" shall have the meaning assigned to it in section 4A of the Companies Act, 1956 (1 of 1956).'.

[Finance Act, 1989]

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Section 8, 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.

Questions about Section 8

What does Section 8 of the Finance Act deal with?

Section 8 of the Finance Act is headed "Amendment of section 36". Amendment of section 36. 8. In section 36 of the Income-tax Act, in sub-section (1), after clause (ix) and the provisos thereto, the following clause shall be inserted, namely:— '(x) any sum paid by a public financial institution by way of contribution towards any fund specified under clause (23E) o

How do I find court cases under Section 8 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 8, section 8 Finance Act 1989, section 8 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 8 of the Finance Act, and has it changed?

Its own text turns on section 10 (Insertion of new section 44BBB), Income-tax Act 36 (Other deductions), so none of them can safely be read on its own.

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.