Section22
The Finance Act, 2005

Amendment of section 80CCC

In force Act 18 of 2005 As on 11 Oct 2026

Act 18 of 2005 Ministry Finance Enacted 13 May 2005

Section 22 of the Finance Act, 2005 deals with amendment of section 80CCC. Amendment of section 80CCC. 22. In section 80CCC of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely :— "(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of t The Act was enacted on 13 May 2005.

Amendment of section 80CCC.

22. In section 80CCC of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely :—

"(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of this section,—

(a ) a rebate with reference to such amount shall not be allowed under section 88 for any assessment year ending before the 1st day of April, 2006;

(b ) a deduction with reference to such amount shall not be allowed under section 80C for any assessment year beginning on or after the 1st day of April, 2006.".

© Copyright. Taxmann Publications Pvt. Ltd.

Section 22, The Finance Act, 2005 (Act 18 of 2005).

Cross-references

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

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of section 80CCC". Amendment of section 80CCC. 22. In section 80CCC of the Income-tax Act, for sub-section (3), the following sub-section shall be substituted with effect from the 1st day of April, 2006, namely :— "(3) Where any amount paid or deposited by the assessee has been taken into account for the purposes of t

How do I find court cases under Section 22 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 2005 22, section 22 Finance Act 2005, section 22 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 22 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80CCC (Deduction in respect of contribution to certain pension funds), so none of them can safely be read on its own.

When was Section 22 of the Finance Act enacted?

Section 22 of the Finance Act, cited as Finance Act 2005 22, was enacted on 13 May 2005 as Act 18 of 2005. 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.