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CHAPTER IV
Words inserted by Finance Ordinance, 1981.
RETURN
Substituted for "income tax" by Finance Ordinance, 1980.
RETURN
Explanation added by Finance Act 1996, and shall be deemed always to have been so
added.
Substituted for "one-sixth" by Finance Ordinance, 1980 w.e.f. income year relevant to assessment year 1981-82.
Clause (ee) inserted by Finance Ordinance, 1982.
Clause (gg) inserted by Finance Act, 1990.
Sub-section (4) inserted by Finance Ordinance, 1980.
Inserted by Finance Act, 1994. and Words "or First Year Allowence" Inserted
by Finance Ord, 2001
Clause (via) inserted by Finance Act, 1988.
Clause (viia) inserted by Finance Ordinance, 1980.
Clause (viib) inserted by Finance Ordinance, 1981.
Clause (viic) inserted by Finance Ordinance, 1982.
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Clause (viicc) inserted by Finance Act, 1985.
Clause (viid) inserted by Finance Ordinance, 1983.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Words "related to the class of business carried on by assessee" omitted by
Finance Act, 1993.
Semi-colon substituted for colon by Banking and Financial Services (Amendment of Laws)
Ordinance, 1984. The colon was earlier substituted for a full stop by Finance Ordinance,
1981,
Clause (xix) added by Banking and Financial Services (Amendment of Laws) Ordinance,
1984.
Clause (xx) inserted by Finance Act, 1987.
Commas and words inserted by Finance Act, 1988.
proviso omitted by Finance Act, 1988. The proviso was earlier inserted by Finance Act,
1987.
FROM [Provided that, where. . . . . . . . . . . . so incurred.]
Figure and comma "20," omitted by Finance Ordinance, 1980.
Words and comma inserted by Finance Act, 1987.
Clause (c) substituted by Finance Act, 1995.
Clause (cc) inserted by Finance Act, 1990 w.e.f. assessment year 1991-92.
Substituted for "thirty" by Finance Act, 1991.
Substituted for "two hundred and forty" by Finance Act, 1991.
Substituted for "twenty" by Finance, Act, 1991.
Substituted for full stop by Finance Act, 1992.
FROM [Provided further that. . . . . . . . . . . . . . . . .day of July,
1991.]
Proviso inserted by Finance Act, 1992.
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Clause (ff) substituted and (fff) inserted by Finance Act, 1998 dated 1st
July, 1998.
Comma and word inserted by Finance Ordinance, 1980.
Substituted for "thirty" by Finance Ordinance, 1980 w.e.f. income year
relevant to assessment year 1981-82.
Comma and words inserted by Finance Ordinance, 1980,
Proviso omitted by Finance Act, 1996.
Comma and words ", bad debt" omitted by Finance Ordinance, 1981.
Clause (aa) inserted by Finance Ordinance, 1981.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Semi-colon substituted for comma by Banking and Financial Services (Amendment of Laws)
Ordinance, 1984
Clause (d) inserted by Banking and Financial Services (Amendment of Laws) Ordinance,
1984.
Inserted by Finance Act, 1994.
FROM [and from . . . . . . . . . . . . . .compressed natural gas]
Inserted by Finance Act, 1994.
Colon substituted for full stop by Finance Act, 1987.
FROM [Provided that nothing. . . . . . . . . . . . . . . . . . . . . .the Second
Schedule.]
Proviso inserted by Finance Act, 1987.
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Substituted for "Income Tax Officer" by Finance Act, 1993.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Substituted for "Assistant Commissioner" by Finance Act, 1993.
Word "and" omitted by Finance Ordinance, 1980.
Substituted for full stop by Finance Ordinance, 1980.
Clause (c) inserted by Finance Ordinance, 1980. This clause was earlier inserted by
Notification No. SRO 751(I)/79, dated August 23, 1979 issued u/s 167 for the assessment
year 1979-80.
Words inserted by Finance Ordinance, 1981.
Words "or fees for technical services" omitted by Finance Act, 1987.
Words and commas inserted by Finance Ordinance, 1981.
Words and comma inserted by Finance Ordinance, 1982.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Sub-section (4) inserted by Finance Act, 1993 w.e.f. assessment year 1994-95.
Substituted for colon by Finance Act, 1995.
Proviso omitted by Finance Act, 1995.
Section 32A inserted by Finance Ordinance, 1981 w.e.f. income year relevant to A.Y.
1982-83.
Substituted for "duly certified" by Finance Act, 1987.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Inserted by Finance Act, 1994.
Section 34A inserted by Finance Ordinance, 1980.
Inserted by Finance Act, 1994.
Substituted for full stop by Finance Ordinance, 1982.
FROM [Provided that, . . . . . . . .were substituted.]
Proviso inserted by Finance Ordinance, 1982.
RETURN
Substituted for" 1981" by Finance Ordinance, 1980.
Substituted for "1981" by Finance Ordinance, 1980.
Substituted for "1980" by Finance Ordinance, 1980.
Colon substituted for full stop by Finance Ordinance, 1983.
Proviso inserted by Finance Ordinance, 1983.
Inserted by Finance Act, 1994.
Inserted by Finance Ordinance, 1980.
These word inserted by Fin. Act. 1998 dated 1st July, 1998.
Clause has been inserted by Fin. Act. 1998 dated 1st July, 1998.
The words "three million" substituted by Finance Act, 1998 dated 1st
July, 1998.
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