# The Finance Act, 1971, Section 8: Amendment of section 36

- Act: The Finance Act, 1971 (Act 32 of 1971)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1971/section/8/

## Text

Amendment of section 36. 8. In section 36 of the Income-tax Act, in clause (viii) of sub-section (1), for the words "industrial development", the words "industrial or agricultural development" shall be substituted with effect from the 1st day of April, 1972. [Finance (No. 2) Act, 1971] © Copyright. Taxmann Publications Pvt. Ltd.

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