Amendment of section 35
Section 11 of the Finance Act, 2022 deals with amendment of section 35. Amendment of section 35. 11. In section 35 of the Income-tax Act, in sub-section (1A), for the words, brackets, figures and letter "the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section
Amendment of section 35.
11. In section 35 of the Income-tax Act, in sub-section (1A), for the words, brackets, figures and letter "the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section (1) shall not be entitled to deduction under the respective clauses of the said sub-section", the words, brackets, figures and letter "the deduction in respect of any sum paid to the research association, university, college or other institution referred to in clause (ii) or clause (iii), or the company referred to in clause (iia) of sub-section (1), shall not be allowed" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2021.
Section 11, The Finance Act, 2022 (Act 6 of 2022).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 11
What does Section 11 of the Finance Act deal with?
Section 11 of the Finance Act is headed "Amendment of section 35". Amendment of section 35. 11. In section 35 of the Income-tax Act, in sub-section (1A), for the words, brackets, figures and letter "the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of sub-section
How do I find court cases under Section 11 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 2022 11, section 11 Finance Act 2022, section 11 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 11 of the Finance Act, and has it changed?
Its own text turns on section 35 (Amendment of section 132), Income-tax Act 35 (Expenditure on scientific research), so none of them can safely be read on its own. 7 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2022 as Act 6 of 2022. 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. First Schedule9792 words
- 2. Income-tax6839 words
- 42. Amendment of section 144B3753 words
- 4. Amendment of section 103713 words
- 39. Insertion of new section 140B1269 words
- 31. Amendment of section 115TD965 words
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