Amendment of section 80DD
Section 45 of the Finance Act, 1992 deals with amendment of section 80DD. Amendment of section 80DD. 45. In section 80DD of the Income-tax Act, with effect from the 1st day of April, 1993,— (a) in sub-section (1),— (i) the brackets and figure " (1)" shall be omitted;
Amendment of section 80DD.
45. In section 80DD of the Income-tax Act, with effect from the 1st day of April, 1993,—
(a) in sub-section (1),—
(i) the brackets and figure " (1)" shall be omitted;
(ii) for the words "six thousand rupees", the words "twelve thousand rupees" shall be substituted;
(b) sub-section (2) shall be omitted.
[Finance Act, 1992]
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Section 45, The Finance Act, 1992 (Act 18 of 1992).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 45
What does Section 45 of the Finance Act deal with?
Section 45 of the Finance Act is headed "Amendment of section 80DD". Amendment of section 80DD. 45. In section 80DD of the Income-tax Act, with effect from the 1st day of April, 1993,— (a) in sub-section (1),— (i) the brackets and figure " (1)" shall be omitted;
How do I find court cases under Section 45 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 1992 45, section 45 Finance Act 1992, section 45 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 45 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80DD (Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 1992 as Act 18 of 1992. 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 Schedule6776 words
- 2. Income-tax2308 words
- 4. Amendment of section 101580 words
- 58. Insertion of new Chapter XII-C876 words
- 16. Amendment of section 40813 words
- 35. Amendment of section 64707 words
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.