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        F. Acts / Amendment Acts

        Section 14 - Amendment of Section 80A

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to Section 80A adds section 80TT to referenced deductions, expanding eligible tax deduction references. The amendment substitutes in Section 80A(3) the words, figures and letters 'section 80T,' with 'section 80T or section 80TT,' so that the cross-reference in Section 80A(3) expressly includes section 80TT along with section 80T.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Amendment to Section 80A adds section 80TT to referenced deductions, expanding eligible tax deduction references.

                              The amendment substitutes in Section 80A(3) the words, figures and letters "section 80T," with "section 80T or section 80TT," so that the cross-reference in Section 80A(3) expressly includes section 80TT along with section 80T.


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