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        F. Acts / Amendment Acts

        Section 13 - Amendment of section 35B

        Finance Act, 1983
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Temporal limitation of tax deduction eligibility: clause (a) confined to claims arising before March 1983. The Finance Act, 1983 amends clause (a) of subsection (1) of section 35B to insert a temporal qualification so that benefits applicable after 29 February 1968 are limited to cases arising before 1 March 1983, thereby confining eligibility for the deduction to that historical window.
                          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.

                                Temporal limitation of tax deduction eligibility: clause (a) confined to claims arising before March 1983.

                                The Finance Act, 1983 amends clause (a) of subsection (1) of section 35B to insert a temporal qualification so that benefits applicable after 29 February 1968 are limited to cases arising before 1 March 1983, thereby confining eligibility for the deduction to that historical window.


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