280YDefinitions.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
REPEALEDThis Act was repealed on 1 April 2026 by the Income-tax Act, 2025. It is kept here for reference and for assessment years up to 2026-27 only. For the current law see the Income-tax Act, 2025.
The Income-tax Act, 1961
Chapter XXII-B of the Act, in full · ss. 280Y–280ZE.
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Chapter XXII-B
Tax Credit Certificates
ss. 280Y–280ZE280ZTax credit certificates to certain equity shareholders.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
280ZATax credit certificates for shifting of industrial undertaking from urban area.
[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.]
280ZBTax credit certificate to certain manufacturing companies in certain cases.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
280ZCTax credit certificate in relation to exports.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
280ZDTax credit certificates in relation to increased production of certain goods.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
280ZETax credit certificate scheme.
[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]
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