# The Finance Act, 1972, Section 19: Amendment of section 80J

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/19/

## Text

Amendment of section 80J. 19. In section 80J of the Income-tax Act, with effect from the 1st day of April, 1973,- (a) in sub-section (1), for the brackets, words, figures and letters "(reduced by the aggregate of the deduction, if any, admissible to the assessee under section 80H and section 80I)", the brackets, words, figures and, leter,"(reduced by the deduction, if any, admissible to the assessee under section 80H)" shall be substituted; (b) in sub-section (3), the word, figures and letter, "section 801" shall be omitted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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