# The Finance Act, 1972, Section 35: Amendment of section 209

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/35/

## Text

Amendment of section 209. 35. In section 209 of the Income-tax Act, in clause (a),— (a) in sub-clause (ii), for the words "the amount of capital gains", the words, brackets and figures "the amount of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2" shall be substituted; (b) in sub-clause (iii), for the words, figures and letter "section 194A and", the words, figures and letters "section 194A, section 194C and" shall be substituted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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