Section80
The Finance Act, 2015

Amendment of section 295

In force Act 20 of 2015 As on 11 Oct 2026

Act 20 of 2015 Ministry Finance Cited by 1 provision

Section 80 of the Finance Act, 2015 deals with amendment of section 295. Amendment of section 295. 80. In section 295 of the Income-tax Act, in sub-section (2), after clause (h), the following clause shall be inserted with effect from the 1st day of June, 2015, namely:— "(ha) | the procedure for granting of relief or deduction, as the case may be, of any income-tax paid

Amendment of section 295.

80. In section 295 of the Income-tax Act, in sub-section (2), after clause (h), the following clause shall be inserted with effect from the 1st day of June, 2015, namely:—

"(ha)the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91, against the income-tax payable under this Act;".
Section 80, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

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

Questions about Section 80

What does Section 80 of the Finance Act deal with?

Section 80 of the Finance Act is headed "Amendment of section 295". Amendment of section 295. 80. In section 295 of the Income-tax Act, in sub-section (2), after clause (h), the following clause shall be inserted with effect from the 1st day of June, 2015, namely:— "(ha) | the procedure for granting of relief or deduction, as the case may be, of any income-tax paid

How do I find court cases under Section 80 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 2015 80, section 80 Finance Act 2015, section 80 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 80 of the Finance Act, and has it changed?

Its own text turns on section 90 (Amendment of section 127L), section 91 (Amendment of First Schedule), Income-tax Act 295 (Power to make rules), 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 2015 as Act 20 of 2015. 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.