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.

280Y. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

 

Tax credit certificates to certain equity shareholders.

280Z. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

 

Tax credit certificates for shifting of industrial undertaking from urban area.

280ZA. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

 

Tax credit certificate to certain manufacturing companies in certain cases.

280ZB. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

 

Tax credit certificate in relation to exports.

280ZC. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

 

Tax credit certificates in relation to increased production of certain goods.

280ZD. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

 

Tax credit certificate scheme.

280ZE. [Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]