# The Finance Act, 1971, Section 24: Amendment of section 86

- Act: The Finance Act, 1971 (Act 32 of 1971)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1971/section/24/

## Text

Amendment of section 86. 24. In section 86 of the Income-tax Act, in clause (iii), after the words "unregistered firm", the brackets, words, letter and figures "[not being an unregistered firm assessed as a registered firm under clause (b) of section 183]" shall be inserted. [Finance (No. 2) Act, 1971] © Copyright. Taxmann Publications Pvt. Ltd.

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