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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 80AB

        Finance Act, 1997
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to section 80AB removes a statutory exception, changing deduction eligibility under income tax provisions. The Finance Act, 1997 amends section 80AB by omitting the brackets, words, figures and letter '(except section 80M)', so that the specified exception is removed and section 80AB operates without that exclusion, with the omission effective from the 1st day of April, 1998.
                          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.

                                Amendment to section 80AB removes a statutory exception, changing deduction eligibility under income tax provisions.

                                The Finance Act, 1997 amends section 80AB by omitting the brackets, words, figures and letter "(except section 80M)", so that the specified exception is removed and section 80AB operates without that exclusion, with the omission effective from the 1st day of April, 1998.


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