# The Finance Act, 1967, Section 21: Amendment of section 55

- Act: The Finance Act, 1967 (Act 20 of 1967)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1967/section/21/

## Text

Amendment of section 55 21. In section 55 of the Income-tax Act,— (a) in clause (b) (ii) of sub-section (1), for the word and figures "section 49", the words, brackets and figures "sub-section (1) of section 49" shall be substituted; (b) in clause (ii) of sub-section (2), for the word and figures "section 49", the words, brackets and figures "sub-section (1) of section 49" shall be substituted. [Finance (No. 2) Act, 1967] © Copyright. Taxmann Publications Pvt. Ltd.

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