# The Finance Act, 1972, Section 8: Amendment of section 45

- Act: The Finance Act, 1972 (Act 16 of 1972)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1972/section/8/

## Text

Amendment of section 45. 8. In section 45 of the Income-tax Act, for the words, figures and letter "sections 53, 54 and 54B", the words, figures and letters "sections 53, 54, 54B and 54C" shall be substituted with effect from the 1st day of April, 1973. [Finance Act, 1972] © Copyright. Taxmann Publications Pvt. Ltd.

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