Amendment of section 34
Section 11 of the Finance Act, 1990 deals with amendment of section 34. Amendment of section 34 11. In section 34 of the Income-tax Act, in sub-section (3), in clause (a), — (i) for the words "the relevant previous year", the words, brackets and figure "any previous year in respect of which the deduction is to be allowed under sub-section (2) of that section or any earl
Amendment of section 34
11. In section 34 of the Income-tax Act, in sub-section (3), in clause (a), —
(i) for the words "the relevant previous year", the words, brackets and figure "any previous year in respect of which the deduction is to be allowed under sub-section (2) of that section or any earlier previous year (being a previous year not earlier than the year in which the ship was acquired or the machinery or plant was installed or the ship, machinery or plant was first put to use)" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1962;
(ii) the Explanation shall be omitted and shall be deemed to have been omitted with effect from the 1st day of April, 1962.
[Finance Act, 1990]
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Section 11, The Finance Act, 1990 (Act 12 of 1990).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 11
What does Section 11 of the Finance Act deal with?
Section 11 of the Finance Act is headed "Amendment of section 34". Amendment of section 34 11. In section 34 of the Income-tax Act, in sub-section (3), in clause (a), — (i) for the words "the relevant previous year", the words, brackets and figure "any previous year in respect of which the deduction is to be allowed under sub-section (2) of that section or any earl
How do I find court cases under Section 11 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 1990 11, section 11 Finance Act 1990, section 11 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 11 of the Finance Act, and has it changed?
Its own text turns on section 34 (Amendment of section 139), Income-tax Act 34 (Conditions for depreciation allowance and development rebate), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1990 as Act 12 of 1990. 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 Schedule7036 words
- 30. Amendment of Chapter VIII3504 words
- 2. Income-tax2182 words
- 10. Substitution of new section for section 33AB1340 words
- 26. Substitution of new section for section 80M446 words
- 54. Amendment of section 16432 words
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