# The Finance Act, 1972, Section 38: Amendment of section 215

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/38/

## Text

Amendment of section 215. 38. In section 215 of the Income-tax Act, in sub-section (5), for the word, figures and letter "section 194A", the words, figures and letters "section 194A, section 194C" shall be substituted. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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