# The Finance Act, 1972, Section 13: Amendment of section 77

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/13/

## Text

Amendment of section 77. 13. In section 77 of the Income-tax Act, in clause (a) of sub-section (2), for the words, brackets and figures "or sub-section (1) of section 73", the words, brackets, figures and letter ", sub-section (1) of section 73 or section 74A"shall be substituted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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