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        F. Acts / Amendment Acts

        Section 12 - Amendment of Section 80J

        Finance Act, 1979
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 80J amendment shortens qualifying period for industrial undertakings manufacturing articles listed in the Eleventh Schedule. An additional proviso is inserted into sub section (4) of Section 80J, providing that clause (iii) shall operate, for industrial undertakings manufacturing or producing articles specified in the Eleventh Schedule, as if the longer temporal reference in that clause were substituted by a shorter temporal reference, thereby altering the qualifying period for such specified undertakings.
                          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 shortens qualifying period for industrial undertakings manufacturing articles listed in the Eleventh Schedule.

                                An additional proviso is inserted into sub section (4) of Section 80J, providing that clause (iii) shall operate, for industrial undertakings manufacturing or producing articles specified in the Eleventh Schedule, as if the longer temporal reference in that clause were substituted by a shorter temporal reference, thereby altering the qualifying period for such specified undertakings.


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