# The Finance Act, 1972, Section 44: Amendment of section 2

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/44/

## Text

Wealth-tax Amendment of section 2 44. In section 2 of the Wealth-tax. Act, 1957 (27 of 1957) (hereinafter referred to as the Wealth-tax Act),— (a) after clause (h), the following clause shall be, and shall be deemed always to have been, inserted, namely:— '(ha) "co-operative society" means a co-operative society registered under the Co-operative Societies Act, 1912 (2 of 1912) or under any other law for the time being in force in any State, for the registration of co-operative societies;'; (b) existing clause (ha) shall be deemed to have been re-lettered as clause (hb) with effect from the 1st day of April, 1965. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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