Amendment of section 80LA
Section 23 of the Finance Act, 2022 deals with amendment of section 80LA. Amendment of section 80LA. 23. In section 80LA of the Income-tax Act, in sub-section (2), in clause (d), with effect from the 1st day of April, 2023,— (i) | after the words "being an aircraft", the words "or a ship" shall be inserted;
Amendment of section 80LA.
23. In section 80LA of the Income-tax Act, in sub-section (2), in clause (d), with effect from the 1st day of April, 2023,—
Section 23, The Finance Act, 2022 (Act 6 of 2022).
(i) after the words "being an aircraft", the words "or a ship" shall be inserted; (ii) in the Explanation, for the words 'this clause, "aircraft" shall', the words 'this clause, "aircraft" and "ship" shall' shall be substituted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 23
What does Section 23 of the Finance Act deal with?
Section 23 of the Finance Act is headed "Amendment of section 80LA". Amendment of section 80LA. 23. In section 80LA of the Income-tax Act, in sub-section (2), in clause (d), with effect from the 1st day of April, 2023,— (i) | after the words "being an aircraft", the words "or a ship" shall be inserted;
How do I find court cases under Section 23 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 23, section 23 Finance Act 2022, section 23 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 23 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80LA (Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre), so none of them can safely be read on its own.
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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