Income-tax Act, 1961 · Chapter VIII: Rebates and Reliefs · B.—Relief for income-tax
Section 89A: [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The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026.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 the Finance Act, 1983 (11 of 1983), s. 33 (w.e.f. 1-4-1983). The provisions of this section were later substituted by scheme contained in section 80HHC, inserted by the Finance Act, 1983 (11 of 1983), s. 24 (w.e.f. 1-4-1983). Originally section 89A was inserted by the Finance Act, 1982 (29 of 1983), s. 22 (w.e.f. 1-6-1982).
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.