Amendment of section 80-IA
Section 40 of the Finance Act, 2016 deals with amendment of section 80-IA. Amendment of section 80-IA. 40. In section 80-IA of the Income-tax Act, in sub-section (4), in clause (i), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:— "Provided further that nothing contained in this sect The Act was enacted on 27 Jun 2016.
Amendment of section 80-IA.
40. In section 80-IA of the Income-tax Act, in sub-section (4), in clause (i), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:—
"Provided further that nothing contained in this section shall apply to any enterprise which starts the development or operation and maintenance of the infrastructure facility on or after the 1st day of April, 2017.".
Section 40, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 40
What does Section 40 of the Finance Act deal with?
Section 40 of the Finance Act is headed "Amendment of section 80-IA". Amendment of section 80-IA. 40. In section 80-IA of the Income-tax Act, in sub-section (4), in clause (i), after the proviso and before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:— "Provided further that nothing contained in this sect
How do I find court cases under Section 40 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 2016 40, section 40 Finance Act 2016, section 40 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 40 of the Finance Act, and has it changed?
Its own text turns on section 80 (Omission of sections 194K and 194L), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.
When was Section 40 of the Finance Act enacted?
Section 40 of the Finance Act, cited as Finance Act 2016 40, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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- Eighth Schedule. Eighth Schedule19903 words
- First Schedule. First Schedule8145 words
- 2. Income-tax3742 words
- 222. Insertion of new Chapter III F2100 words
- 70. Substitution of new section for section 1531931 words
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