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        F. Acts / Amendment Acts

        Section 30 - Amendment of section 209A

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

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        Corporate tax rate substitution for companies under section 209A replaces the prior percentage with a lower specified rate. With effect from 1st September 1980, where sub section (4) of section 209A applies to an assessee that is a company, the proviso is amended so that the percentage figure specified in the proviso is replaced by a substituted lower percentage, and the sub section shall have effect for companies as if that substituted figure applied.
                          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.

                                Corporate tax rate substitution for companies under section 209A replaces the prior percentage with a lower specified rate.

                                With effect from 1st September 1980, where sub section (4) of section 209A applies to an assessee that is a company, the proviso is amended so that the percentage figure specified in the proviso is replaced by a substituted lower percentage, and the sub section shall have effect for companies as if that substituted figure applied.


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