# The Finance Act, 1971, Section 13: Amendment of section 67

- Act: The Finance Act, 1971 (Act 32 of 1971)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1971/section/13/

## Text

Amendment of section 67. 13. In section 67 of the Income-tax Act,— (a) in clause (a) of sub-section (1), for the words "registered firm", the words, brackets, letter and figures "registered firm or an unregistered firm assessed as a registered firm under clause (b) of section 183" shall be substituted; (b) in sub-section (4), for the words "a firm treated as registered in accordance with the provisions of", the words "an unregistered firm assessed as a registered firm under" shall be substituted. [Finance (No. 2) Act, 1971] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.