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        F. Acts / Amendment Acts

        Section 41 - Amendment of section 80HHC

        Finance Act, 2001
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Export profit deduction phased reduction under section 80HHC implemented over successive assessment years, altering allowable deduction rates. Amendment revises section 80HHC(1B) by substituting clauses to prescribe a phased schedule of progressively reduced proportions of the allowable deduction effective from the commencement specified in the Finance Act, 2001, thereby establishing a transitional tapering mechanism for deduction entitlement in successive assessment years.
                          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.

                                Export profit deduction phased reduction under section 80HHC implemented over successive assessment years, altering allowable deduction rates.

                                Amendment revises section 80HHC(1B) by substituting clauses to prescribe a phased schedule of progressively reduced proportions of the allowable deduction effective from the commencement specified in the Finance Act, 2001, thereby establishing a transitional tapering mechanism for deduction entitlement in successive assessment years.


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