# The Finance Act, 1992, Section 41: Amendment of section 80A

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/41/

## Text

Amendment of section 80A. 41. In section 80A of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, with effect from the 1st day of April, 1993, namely: — "(3) Where, in computing the total income of an association of persons or a body of individuals, any deduction is admissible under section 80G or section 80GGA or section 80HH or section 80HHA or section 80HHB or section 80HHC or section 80HHD or section 80-I or section 80-IA or section 80J or section 80JJ, no deduction under the same section shall be made in computing the total Income of a member of the association of persons or body of individuals in relation to the share of such member in the income of the association of persons or body of individuals.". [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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