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Section37
The Finance Act, 1997

Amendment of section 115JA

In force As on 13 Oct 2026

Ministry Finance Cited by 2 provisions

Section 37 of the Finance Act, 1997 deals with amendment of section 115JA. Amendment of section 115JA. 37. In section 115JA of the Income-tax Act, in sub-section (2),— (a) in clause (vii), in the Explanation, the word "or" shall be inserted at the end;

Amendment of section 115JA.

37. In section 115JA of the Income-tax Act, in sub-section (2),—

(a) in clause (vii), in the Explanation, the word "or" shall be inserted at the end;

(b) after clause (vii) as so amended, the following clauses shall be inserted with effect from the 1st day of April, 1998, namely:—

"(viii) the amount of profits eligible for deduction under section 80HHC, computed under clause (a), (b) or (c) of sub-section (3) or sub-section (3A), as the case may be, of that section, and subject to the conditions specified in sub-sections (4) and (4A) of that section;

(ix) the amount of profits eligible for deduction under section 80HHE, computed under sub-section (3) of that section.".

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Section 37, The Finance Act, 1997.

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. 115JA Deemed income relating to certain companies

Referred to by 2

  1. s. 8 Amendment of section 37
  2. s. First Schedule First Schedule

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Amendment of section 115JA". Amendment of section 115JA. 37. In section 115JA of the Income-tax Act, in sub-section (2),— (a) in clause (vii), in the Explanation, the word "or" shall be inserted at the end;

How do I find court cases under Section 37 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 1997 37, section 37 Finance Act 1997, section 37 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 37 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115JA (Deemed income relating to certain companies), 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 1997. 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.