Amendment of section 10AA

In force Act 25 of 2014 As on 10 Oct 2026

Act 25 of 2014 Ministry Finance Cited by 1 provision

Section 6 of the Finance Act, 2014 deals with amendment of section 10AA. Amendment of section 10AA. 6. In section 10AA of the Income-tax Act, after sub-section (9) but before the Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2015, namely:— "(10) Where a deduction under this section is claimed and allowed in respect of p

Amendment of section 10AA.
6. In section 10AA of the Income-tax Act, after sub-section (9) but before the Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2015, namely:—
"(10) Where a deduction under this section is claimed and allowed in respect of profits of any of the specified business, referred to in clause (c) of sub-section (8) of section 35AD, for any assessment year, no deduction shall be allowed under the provisions of section 35AD in relation to such specified business for the same or any other assessment year.".
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Section 6, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

This section refers to

Income-tax Act s. 10AA Special provisions in respect of newly established Units in Special Economic Zones

Referred to by 1

s. 81 Amendment of section 25

Questions about Section 6

What does Section 6 of the Finance Act deal with?

Section 6 of the Finance Act is headed "Amendment of section 10AA". Amendment of section 10AA. 6. In section 10AA of the Income-tax Act, after sub-section (9) but before the Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2015, namely:— "(10) Where a deduction under this section is claimed and allowed in respect of p

How do I find court cases under Section 6 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 2014 6, section 6 Finance Act 2014, section 6 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 6 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 10AA (Special provisions in respect of newly established Units in Special Economic Zones), 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 2014 as Act 25 of 2014. 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. THE FIRST SCHEDULE7973 words
2. Income-tax3522 words
114. Amendment of Act 32 of 19941078 words
3. Amendment of section 21041 words
Seventh Schedule. THE SEVENTH SCHEDULE908 words
76. Substitution of new section for section 285BA878 words

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