# The Finance Act, 1967, Section 6: Amendment of section 23

- Act: The Finance Act, 1967 (Act 20 of 1967)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1967/section/6/

## Text

Amendment of section 23 6. In section 23 of the Income-tax Act, in the proviso to sub-section (2), for the words "total income of the owner,", the following shall be substituted, namely:— "total income of the owner (the total income for this purpose being computed without including therein any income from such property and before making any deduction under Chapter VIA or section 280-O)". [Finance (No. 2) Act, 1967] © Copyright. Taxmann Publications Pvt. Ltd.

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