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        F. Acts / Amendment Acts

        Section 9 - Amendment of section 33AC

        Finance (No. 2) Act, 2004
        Chapter III
        DIRECT TAXES

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        Deduction under section 33AC barred for assessment years commencing on or after 1 April 2005 by amendment. The Finance (No. 2) Act, 2004 inserts a proviso into sub section (1) of section 33AC providing that no deduction shall be allowed under this section for any assessment year commencing on or after 1 April 2005, establishing a temporal cut off for deduction eligibility.
                          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.

                                Deduction under section 33AC barred for assessment years commencing on or after 1 April 2005 by amendment.

                                The Finance (No. 2) Act, 2004 inserts a proviso into sub section (1) of section 33AC providing that no deduction shall be allowed under this section for any assessment year commencing on or after 1 April 2005, establishing a temporal cut off for deduction eligibility.


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