Section37
The Finance Act, 2001

Amendment of section 80D

In force As on 06 Oct 2026

Ministry Finance Cited by 1 provision

Section 37 of the Finance Act, 2001 deals with amendment of section 80D. Amendment of section 80D. 37. In section 80D of the Income-tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2002, namely:— "Provided that such insurance shall be in accordance with a scheme framed in this behalf by— (a) t

Amendment of section 80D.

37. In section 80D of the Income-tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2002, namely:—

"Provided that such insurance shall be in accordance with a scheme framed in this behalf by—

(a) the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the Central Government in this behalf; or

(b) any other insurer and approved by the Insurance Regula­tory and Development Authority established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authori­ty Act, 1999 (41 of 1999).".

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Section 37, The Finance Act, 2001.

Cross-references

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

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 80D". Amendment of section 80D. 37. In section 80D of the Income-tax Act, in sub-section (2), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2002, namely:— "Provided that such insurance shall be in accordance with a scheme framed in this behalf by— (a) t

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 2001 37, section 37 Finance Act 2001, 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 section 3 (Amendment of section 2), General Insurance Business (Nationalisation) Act 9 (Formation of General Insurance Corporation of India), Income-tax Act 80D (Deduction in respect of health insurance premia), 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 2001. 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.