# The Finance Act, 1973, Section 11: Amendment of section 80S

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/11/

## Text

Amendment of section 80S 11. In section 80S of the Income-tax Act, for the words, brackets and figures “provisions of clause (ii) of section 28,”, the words, brackets, letters and figures “provisions of sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28,” shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1972. [Finance Act, 1973] © Copyright. Taxmann Publications Pvt. Ltd.

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