# The Finance Act, 1966, Section 24: Amendment of section 115

- Act: The Finance Act, 1966 (Act 13 of 1966)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1966/section/24/

## Text

Amendment of section 115 24. In section 115 of the Income-tax Act,— (a) aclause (i) shall be omitted; (b) in sub-clause (b) of clause (ii), the brackets, words and figure "[excluding capital gains, if any, referred to in clause (i)]" shall be omitted; (c) in Clause, (iii), for the words, brackets and figures "in clauses (i) and (ii)", the words, brackets and figures "in clause (ii)" shall be substituted. [Finance Act, 1966] © Copyright. Taxmann Publications Pvt. Ltd.

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