Amendment to Section 80A expands referenced deductions by adding section 80GGC to the list under subsection three. The Election And Other Related Laws (Amendment) Act, 2003 substitutes the reference in section 80A(3) of the Income tax Act from 'section 80GGA' to 'section 80GGA or section 80GGC', thereby including the provisions of section 80GGC within the set of deduction provisions incorporated by section 80A(3).
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 80A expands referenced deductions by adding section 80GGC to the list under subsection three.
The Election And Other Related Laws (Amendment) Act, 2003 substitutes the reference in section 80A(3) of the Income tax Act from "section 80GGA" to "section 80GGA or section 80GGC", thereby including the provisions of section 80GGC within the set of deduction provisions incorporated by section 80A(3).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.