Income-tax Act, 1961 · Chapter IV: Computation of Total Income · D.—Profits and gains of business or profession
Section 35C: [Omitted
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
Omitted by s. 10, ibid. (w.e.f. 1-4-1988) as amended by s. 95, ibid. (w.e.f.1-4-1989). Earlier inserted s. 5, ibid. (w.e.f. 1-4-1968).
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 35C
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(Earlier Known as Andagro Services Pvt. Ltd.) v. Union of India & Ors.
Whether by way of the circular dated 30.01.2004 the benefits granted under the statutory notification dated 01.04.2003 could have been curtailed by expanding the exclusionary clause; whether crude degummed soyabean oil…
- The Commissioner of Income Tax v. M/S Cynamid India Ltd.