Insertion of new section 10BB
Section 8 of the Finance Act, 2001 deals with insertion of new section 10BB. Insertion of new section 10BB. 8. After section 10B of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1994, namely:— ‘10BB.
Insertion of new section 10BB.
8. After section 10B of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1994, namely:—
‘10BB. Meaning of computer programmes in certain cases.—The profits and gains derived by an undertaking from the production of computer programmes under section 10B, as it stood prior to its substitution by section 7 of the Finance Act, 2000 (10 of 2000), shall be construed as if for the words "computer programmes", the words "computer programmes or processing or management of electronic data" had been substituted in that section.’.
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Section 8, 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 8
What does Section 8 of the Finance Act deal with?
Section 8 of the Finance Act is headed "Insertion of new section 10BB". Insertion of new section 10BB. 8. After section 10B of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1994, namely:— ‘10BB.
How do I find court cases under Section 8 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 8, section 8 Finance Act 2001, section 8 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 8 of the Finance Act, and has it changed?
Its own text turns on Finance Act 7 (Substitution of new section for section 10B), Income-tax Act 10B (Special provisions in respect of newly established hundred per cent export-oriented undertakings), so none of them can safely be read on its own.
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
- First Schedule. First Schedule5812 words
- 49. Substitution of new sections for section 922093 words
- 2. Income-tax1972 words
- 5. Amendment of section 101262 words
- 44. Amendment of section 80-IA857 words
- 52. Substitution of new section for section 115AC851 words
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