# The Finance Act, 1966, Section 22: Amendment of section 112A

- Act: The Finance Act, 1966 (Act 13 of 1966)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1966/section/22/

## Text

Amendment of section 112A 22. In section 112A of the Income-tax Act, the existing Explanation shall be re-numbered as Explanation 1 and after Explanation 1 as so re-numbered, the following Explanation shall be inserted, namely:— 'Explanation 2.—For the purposes of this section and sections 112, 114 and 193, "National Savings Certificates (First Issue)" includes "National Savings Certificates (First Issue)-Bank Series". ' . [Finance Act, 1966] © Copyright. Taxmann Publications Pvt. Ltd.

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