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Section 280Y: Definitions

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER XXII-A

ANNUITY DEPOSITS

[Chapter XXII-A, consisting of sections 280A, 280B , 280C , 280D , 280E, 280F, 280G, 280H, 280-I, 280J, 280K, 280L, 280M, 280N, 280-O, 280P, 280Q, 280R, 280S, 280T, 280U, 280V, 280W and 280X, omitted by the Finance Act, 1988, w.e.f. 1-4-1988. The Chapter was inserted by the Finance Act, 1964, w.e.f. 1-4-1964 and has not been in operation since 1-4-1969 when the requirement as to annuity deposit was discontinued by the Finance Act, 1968, w.e.f. 1-4-1968 through an amendment made in section 280C.]

CHAPTER XXII-B

TAX CREDIT CERTIFICATES

[Chapter XXII-B, consisting of sections 280Y, 280Z , 280ZA , 280ZB , 280ZC , 280ZD and 280ZE , omitted by the Finance Act, 1990, w.e.f. 1-4-1990. No tax credit certificate granted under section 280Z or section 280ZC shall be produced before the Assessing Officer after the 31st day of March, 1991 for the purposes of sub-section (6) of section 280Z or, as the case may be, sub-section (4) of section 280ZC. Earlier Chapter XXII-B was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

Definitions.

[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

Where this provision sits

ActThe Income-tax Act, 1961
Section280Y
Marginal noteDefinitions
JurisdictionCentral
StatusRepealed

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