# The Finance Act, 1968, Section 9: Amendment of section 80K

- Act: The Finance Act, 1968 (Act 19 of 1968)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1968/section/9/

## Text

Amendment of section 80K 9. In section 80K of the Income-tax Act, for the words "being the holder of any share or shares in a company, includes any income by way of dividends paid or deemed to have been paid to him", the words "being the owner of any share or shares in a company, includes any income by way of dividends paid or deemed to have been paid" shall be substituted. [Finance Act, 1968] © Copyright. Taxmann Publications Pvt. Ltd.

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