Amendment of section 80GGA
Section 19 of the Finance Act, 1990 deals with amendment of section 80GGA. Amendment of section 80GGA 19. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991,— (i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted;
Amendment of section 80GGA
19. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991,—
(i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted;
(ii) after clause (c), the following clause shall be inserted, namely: —
"(cc) any sum paid by the assessee in the previous year to such fund for afforestation as is notified by the Central Government under clause (b) of sub-section (1) of section 35CCB;".
[Finance Act, 1990]
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Section 19, 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 19
What does Section 19 of the Finance Act deal with?
Section 19 of the Finance Act is headed "Amendment of section 80GGA". Amendment of section 80GGA 19. In section 80GGA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1991,— (i) in clause (c), after the words "natural resources", at both the places where they occur, the words "or of afforestation" shall be inserted;
How do I find court cases under Section 19 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 19, section 19 Finance Act 1990, section 19 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 19 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80GGA (Deduction in respect of certain donations for scientific research or rural development), 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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