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Section52
The Finance Act, 2020

Amendment of Section 115BAB

In force As on 05 Oct 2026

Ministry Finance

Section 52 of the Finance Act, 2020 deals with amendment of Section 115BAB. Amendment of section 115BAB. 52. In section 115BAB of the Income-tax Act, in sub-section (2),— (i) | in clause (c), in sub-clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the wo

Amendment of section 115BAB.

52. In section 115BAB of the Income-tax Act, in sub-section (2),—

(i)in clause (c), in sub-clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the words, figures and letters "Chapter VI-A other than the provisions of section 80JJAA or section 80M" shall be substituted with effect from 1st day of April, 2021;
(ii)after clause (c), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of clause (b), the "business of manufacture or production of any article or thing" shall include the business of generation of electricity.'.
Section 52, The Finance Act, 2020.

Cross-references

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

This section refers to

  1. Income-tax Act s. 115BAB Tax on income of new manufacturing domestic companies

Questions about Section 52

What does Section 52 of the Finance Act deal with?

Section 52 of the Finance Act is headed "Amendment of Section 115BAB". Amendment of section 115BAB. 52. In section 115BAB of the Income-tax Act, in sub-section (2),— (i) | in clause (c), in sub-clause (i), for the words, figures and letters 'Chapter VI-A under the heading "C.—Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the wo

How do I find court cases under Section 52 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 2020 52, section 52 Finance Act 2020, section 52 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 52 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 115BAB (Tax on income of new manufacturing domestic companies), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. 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.