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        F. Acts / Amendment Acts

        Section 10 - Amendment of Section 80J

        Finance Act, 1973
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 80J amendment removes clause (c) of sub-section (6), changing deduction eligibility and application rules. The Finance Act, 1973 amends the Income-tax Act by omitting clause (c) of sub-section (6) of section 80J; this omission takes effect from 1st April, 1974 and removes that provision from the statutory scheme governing deductions under section 80J.
                          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.

                                Section 80J amendment removes clause (c) of sub-section (6), changing deduction eligibility and application rules.

                                The Finance Act, 1973 amends the Income-tax Act by omitting clause (c) of sub-section (6) of section 80J; this omission takes effect from 1st April, 1974 and removes that provision from the statutory scheme governing deductions under section 80J.


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