India - Income Tax Act 2010 - Saarc

1.937 CH. XXII-B - TAX CREDIT CERTIFICATES S. 280ZDCHAPTER XXII-AANNUITY 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. TheChapter was inserted by the Finance Act, 1964, w.e.f. 1-4-1964 and has not beenin operation since 1-4-1969 when the requirement as to annuity deposit wasdiscontinued by the Finance Act, 1968, w.e.f. 1-4-1968 through an amendmentmade in section 280C.]CHAPTER XXII-BTAX 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 taxcredit certificate granted under section 280Z or section 280ZC shall be producedbefore the Assessing Officer after the 31st day of March, 1991 for the purposesof sub-section (6) of section 280Z or, as the case may be, sub-section (4) ofsection 280ZC. Earlier Chapter XXII-B was inserted by the Finance Act, 1965, w.e.f.1-4-1965.]Definitions.280Y. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]Tax credit certificates to certain equity shareholders.280Z. 56 [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]Tax credit certificates for shifting of industrial undertaking from urban area.280ZA. 57 [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section wasinserted by the Finance Act, 1965, w.e.f. 1-4-1965.]Tax credit certificate to certain manufacturing companies in certain cases.280ZB.58[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]Tax credit certificate in relation to exports.280ZC.59[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]Tax credit certificates in relation to increased production of certain goods.280ZD.60[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]56. Prior to omission, section 280Z was amended by the Finance Act, 1968, w.e.f. 1-4-1968 andthe Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.57. Section 280ZA was amended by the Finance Act, 1968, w.e.f. 1-4-1968, the Taxation Laws(Amendment) Act, 1970, w.e.f. 1-4-1971 and the Finance Act, 1983, w.e.f. 1-4-1984.58. Prior to omission, section 280ZB was amended by the Finance Act, 1966, w.e.f. 1-4-1966,the Finance Act, 1968, w.e.f. 1-4-1968, the Finance Act, 1987, w.e.f. 1-4-1988 and the DirectTax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.59. Prior to omission, section 280ZC was amended by the Finance (No. 2) Act, 1965, w.r.e.f.1-4-1964/w.e.f. 11-9-1965 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.60. Prior to omission, section 280ZD was amended by the Finance Act, 1968, w.e.f. 1-4-1968and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.