# The Finance Act, 1961, Section 10: Amendment of section 56A

- Act: The Finance Act, 1961 (Act 14 of 1961)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1961/section/10/

## Text

Amendment of section 56A 10. In section 56A of the Income-tax Act, in clause (i) of sub section (1) ,after item (20) ,the following item shall be inserted, namely:— "(21) Refractories;". [Finance Act, 1961] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.