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        F. Acts / Amendment Acts

        Section 13 - Amendment of section 80C

        Finance (No. 2) Act, 1980
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Deduction under section 80C revised to a graded-rate structure and eligibility extended to include sportsmen. Amendment substitutes sub-section (1) of section 80C with a graded-rate formula for computing the deduction from total income based on the aggregate of specified sums, providing tiered deductible amounts and percentages for different aggregate brackets; and expands sub-section (4)(i) to substitute 'musician, actor or sportsman (including an athlete)' for 'musician or actor.'
                          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.

                                Deduction under section 80C revised to a graded-rate structure and eligibility extended to include sportsmen.

                                Amendment substitutes sub-section (1) of section 80C with a graded-rate formula for computing the deduction from total income based on the aggregate of specified sums, providing tiered deductible amounts and percentages for different aggregate brackets; and expands sub-section (4)(i) to substitute "musician, actor or sportsman (including an athlete)" for "musician or actor."


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