Section 13:
Deductions for payments to co-operative societies and insurance schemes.
Deductions under
clause (j)
2[and clause (k) of sub-section (2) of section 7 shall be subject to such conditions as
1[appropriate Government] may impose.
STATE AMENDMENTS
Karnataka
Amendment of section 13.--In section 13 of the principal Act,--
(1) for the heading the following heading shall be substituted, namely:--
"13. Other deductions."
(2) for the words, letters and brackets, "under clause (j) and clause (k)" the words, letters and
brackets" under clause (j), clause (k), clause (q) and clause (r)" shall be substituted.
[Vide Karnataka Act 2 of 1977, s. 4].
Karnataka
Amendment of section 13.--In sub-section (2) of section 13 of the principal Act for the words,
letters and brackets "clause (q) and clause (r)", the words, letter and brackets "and clause (q)" shall be
substituted.
[Vide Karnataka Act 2 of 1982, s. 3].
Notes:
1. Subs. by Act 41 of 2005, s. 3, for "the State Government" (w.e.f. 9-11-2005).
2. Ins. by Ordinance 3 of 1940, s. 3.