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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 80A

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Amendment to section 80A expands deduction scope to include sections 80-IC, 80-ID and 80-IE by retrospective insertion. Amendment to section 80A inserts cross-references so that subsection (5) will include 'or section 80-IC' deemed effective from 1 April 2004, and will further include 'or section 80-ID or section 80-IE' effective from 1 April 2008, thereby expanding the provisions treated within the scope of section 80A for those retrospective dates.
                          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 deduction scope to include sections 80-IC, 80-ID and 80-IE by retrospective insertion.

                                Amendment to section 80A inserts cross-references so that subsection (5) will include "or section 80-IC" deemed effective from 1 April 2004, and will further include "or section 80-ID or section 80-IE" effective from 1 April 2008, thereby expanding the provisions treated within the scope of section 80A for those retrospective dates.


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