Insertion of new section 80V
Section 19 of the Finance Act, 1993 deals with insertion of new section 80V. Insertion of new section 80V. 19. After section 80U of the Income-tax Act) the following section shall be inserted with effect from the 1st day of April, 1994, namely: — "80V.
Insertion of new section 80V.
19. After section 80U of the Income-tax Act) the following section shall be inserted with effect from the 1st day of April, 1994, namely: —
"80V. Deduction from gross total income of the parent in certain cases.—Where a minor child, whose income is included., in the total income of one of his parents under sub-section (1A) of section 64, is suffering from any disability of the nature specified in section 80U, then, in computing the total income of such parent, there shall be allowed from the gross total income of such parent a deduction of a sum to which such minor child would have been entitled under section 80U had the total income of such minor child been computed separately.".
[Finance Act, 1993]
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Section 19, The Finance Act, 1993 (Act 38 of 1993).
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Questions about Section 19
What does Section 19 of the Finance Act deal with?
Section 19 of the Finance Act is headed "Insertion of new section 80V". Insertion of new section 80V. 19. After section 80U of the Income-tax Act) the following section shall be inserted with effect from the 1st day of April, 1994, namely: — "80V.
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 1993 19, section 19 Finance Act 1993, 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 80U (Deduction in case of a person with disability), 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
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