# The Finance Act, 1972, Section 37: Amendment of section 2l2

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/37/

## Text

Amendment of section 2l2. 37. In section 212 of the Income-tax Act, in sub-section (1), for the brackets and words "(exclusive of capital gains, if any)", the brackets, words and figures "[exclusive of capital gains and income referred to in sub-clause (ix) of clause (24) of section 2, if any]" shall be substituted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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