eCourtsIndia
IndiaCode Laws
Section8
The Finance Act, 1990

Amendment of section 32AB

In force Act 12 of 1990 As on 14 Oct 2026

Act 12 of 1990 Ministry Finance

Section 8 of the Finance Act, 1990 deals with amendment of section 32AB. Amendment of section 32AB 8. In section 32AB of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted, namely: — "Provided further that no such deduction shall be allowed in relation to the assessment year commencing on the 1st day of April, 1991, o

Amendment of section 32AB

8. In section 32AB of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted, namely: —

"Provided further that no such deduction shall be allowed in relation to the assessment year commencing on the 1st day of April, 1991, or anv subsequent assessment year.".

[Finance Act, 1990]

© Copyright. Taxmann Publications Pvt. Ltd.

Section 8, 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.

This section refers to

  1. Income-tax Act s. 32AB Investment deposit account

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 32AB". Amendment of section 32AB 8. In section 32AB of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted, namely: — "Provided further that no such deduction shall be allowed in relation to the assessment year commencing on the 1st day of April, 1991, 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 1990 8, section 8 Finance Act 1990, 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 Income-tax Act 32AB (Investment deposit account), 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

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.