# The Finance Act, 1972, Section 33: Amendment of section 207

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/33/

## Text

Amendment of section 207. 33. In section 207 of the Income-tax Act, in sub-section (1), for the words 'in the case of income other than income chargeable under the head "Capital gains".', the following shall be substituted, namely: — 'in the case of income other than— (a) income chargeable under the head "Capital gains"; and (b) Income referred to in sub-clause (ix) of Clause (24) of section 2.'. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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