Section43
The Finance Act, 1999

Amendment of section 80G

In force As on 09 Oct 2026

Ministry Finance Cited by 1 provision

Section 43 of the Finance Act, 1999 deals with amendment of section 80G. Amendment of section 80G. 43. In section 80G of the Income-tax Act, with effect from the 1st day of April, 2000,— (a ) in sub-section (1), in clause (i), after the words, brackets, figures and letters "or sub-clause (iiihh)", the words, brackets, figures and letters "or sub-clause (iiihi)" shall be

Amendment of section 80G.

43. In section 80G of the Income-tax Act, with effect from the 1st day of April, 2000,—

(a ) in sub-section (1), in clause (i), after the words, brackets, figures and letters "or sub-clause (iiihh)", the words, brackets, figures and letters "or sub-clause (iiihi)" shall be inserted;

(b ) in sub-section (2), in clause (a), after sub-clause (iiihh), the following sub-clause shall be inserted, namely :—

"(iiihi) the Fund for Technology Development and Application set up by the Central Government; or";

(c ) after sub-section (5A) and before Explanation 1, the following sub-section shall be inserted, namely :—

"(5B) Notwithstanding anything contained in clause (ii) of sub-section (5) and Explanation 3, an institution or fund which incurs expenditure, during any previous year, which is of a religious nature for an amount not exceeding five per cent of its total income in that previous year shall be deemed to be an institution or fund to which the provisions of this section apply.".

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Section 43, The Finance Act, 1999.

Cross-references

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

Questions about Section 43

What does Section 43 of the Finance Act deal with?

Section 43 of the Finance Act is headed "Amendment of section 80G". Amendment of section 80G. 43. In section 80G of the Income-tax Act, with effect from the 1st day of April, 2000,— (a ) in sub-section (1), in clause (i), after the words, brackets, figures and letters "or sub-clause (iiihh)", the words, brackets, figures and letters "or sub-clause (iiihi)" shall be

How do I find court cases under Section 43 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 1999 43, section 43 Finance Act 1999, section 43 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 43 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80G (Deduction in respect of donations to certain funds, charitable institutions, etc), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 1999. 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.