# The Finance Act, 1972, Section 40: Amendment of section 252

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/40/

## Text

Amendment of section 252. 40. In section 252 of the Income-tax Act, after sub-section (3), the following sub-sections shall be inserted, namely: — "(4) The Central Government may appoint one or more members of the Appellate Tribunal to be the Vice-President or, as the case may be, Vice-Presidents thereof. (5) A Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.". [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.