Section43
The Finance Act, 2001

Amendment of section 80HHF

In force As on 11 Oct 2026

Ministry Finance Cited by 1 provision

Section 43 of the Finance Act, 2001 deals with amendment of section 80HHF. Amendment of section 80HHF. 43. In section 80HHF of the Income-tax Act, in sub-section (1A), for clauses (ii), (iii) and (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely:— "(ii) seventy per cent thereof for an assessment year beginning on the 1st d

Amendment of section 80HHF.

43. In section 80HHF of the Income-tax Act, in sub-section (1A), for clauses (ii), (iii) and (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely:—

"(ii) seventy per cent thereof for an assessment year beginning on the 1st day of April, 2002;

(iii) fifty per cent thereof for an assessment year beginning on the 1st day of April, 2003;

(iv) thirty per cent thereof for an assessment year begin­ning on the 1st day of April, 2004.".

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Section 43, 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 43

What does Section 43 of the Finance Act deal with?

Section 43 of the Finance Act is headed "Amendment of section 80HHF". Amendment of section 80HHF. 43. In section 80HHF of the Income-tax Act, in sub-section (1A), for clauses (ii), (iii) and (iv), the following clauses shall be substituted with effect from the 1st day of April, 2002, namely:— "(ii) seventy per cent thereof for an assessment year beginning on the 1st d

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 2001 43, section 43 Finance Act 2001, 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 80HHF (Deduction in respect of profits and gains from export or transfer of film software, 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 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.