Insertion of new section 80JJA
Section 35 of the Finance Act, 1998 deals with insertion of new section 80JJA. Insertion of new section 80JJA. 35. After section 80JJ of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely :— "80JJA.
Insertion of new section 80JJA.
35. After section 80JJ of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely :—
"80JJA. Deduction in respect of profit and gains from business of collecting and processing of bio-degradable waste.—Where the gross total income of an assessee includes any profits and gains derived from the business of collecting and processing or treating of bio-degradable waste for generating power, producing bio-gas, making pellets or briquettes for fuel or organic manure, there shall be allowed, in computing the total income of the assessee, a deduction from such profits and gains of an amount equal to the whole of such income, or five lakh rupees, whichever is less.".
© Copyright. Taxmann Publications Pvt. Ltd.
Section 35, The Finance Act, 1998.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 35
What does Section 35 of the Finance Act deal with?
Section 35 of the Finance Act is headed "Insertion of new section 80JJA". Insertion of new section 80JJA. 35. After section 80JJ of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 1999, namely :— "80JJA.
How do I find court cases under Section 35 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 1998 35, section 35 Finance Act 1998, section 35 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 35 of the Finance Act, and has it changed?
3 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 1998. 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
- -. THE SCHEDULE4926 words
- 10. Insertion of new section 33ABA1532 words
- 2. Income-tax1337 words
- 5. Amendment of section 101148 words
- 69. Insertion of new section 23A925 words
- 87. Definitions858 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.