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        Section 7 - Amendment of Section 37

        Finance Act, 1979
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 37 amendment: certification requirement removed and phrase replaced with direct 'does not exceed' threshold for deductions. Amendment to Section 37 removes the prescribed authority certification requirement in the Explanation to sub section (3B) and replaces that procedural formulation with a direct statutory ceiling expressed as 'does not exceed,' making the textual limit the operative basis for the deduction.
                          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 37 amendment: certification requirement removed and phrase replaced with direct 'does not exceed' threshold for deductions.

                              Amendment to Section 37 removes the prescribed authority certification requirement in the Explanation to sub section (3B) and replaces that procedural formulation with a direct statutory ceiling expressed as "does not exceed," making the textual limit the operative basis for the deduction.


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