# The Finance Act, 1964, Section 17: Amendment of section 86

- Act: The Finance Act, 1964 (Act 5 of 1964)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1964/section/17/

## Text

Amendment of section 86 17. In section 86 of the Income-tax Act, in clause (iii), for the words "income-tax has already been paid by the firm", the words ‘income-tax is payable by the firm" shalle substituted. [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.

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