Amendment of section 80P

In force Act 38 of 1993 As on 13 Oct 2026

Act 38 of 1993 Ministry Finance

Section 18 of the Finance Act, 1993 deals with amendment of section 80P. Amendment of section 80P. 18. In section 80P of the Income-tax Act, in sub-section (3),— (a) after the words, figures and letter "or section 80-I", the words, figures and letters "or section 80-IA" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 199

Amendment of section 80P.
18. In section 80P of the Income-tax Act, in sub-section (3),—
(a) after the words, figures and letter "or section 80-I", the words, figures and letters "or section 80-IA" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991;
(b) after the word, figures and letter "section 80-I,", the word, figures and letters "section 80-IA," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1991.
[Finance Act, 1993]
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Section 18, The Finance Act, 1993 (Act 38 of 1993).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 80P Deduction in respect of income of co-operative societies

Questions about Section 18

What does Section 18 of the Finance Act deal with?

Section 18 of the Finance Act is headed "Amendment of section 80P". Amendment of section 80P. 18. In section 80P of the Income-tax Act, in sub-section (3),— (a) after the words, figures and letter "or section 80-I", the words, figures and letters "or section 80-IA" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 199

How do I find court cases under Section 18 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 1993 18, section 18 Finance Act 1993, section 18 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 18 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80P (Deduction in respect of income of co-operative societies), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1993 as Act 38 of 1993. 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 Schedule5968 words
2. Income-tax2352 words
42. Amendment of Schedule II2037 words
31. Insertion of new Chapter XIX-B1169 words
3. Amendment of section 10825 words
22. Amendment of section 115K470 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.