# The Finance Act, 1973, Section 12: Amendment of section 194

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/12/

## Text

Amendment of section 194 12. In section 104 of the Income-tax Act, with effect from the 1st day of April, 1974,— (a) in sub-section (1), after the words "the amount of dividends actually distributed, if any ", the words ", within the said period of twelve months" snail be inserted; (b) in sub-section (2), in clauses (i) and (ii), after the words "the payment of a dividend or a larger dividend than that declared", the words, brackets and figure “within the period of twelve months referred to in sub-section (1)” shall be inserted. [Finance Act, 1973] © Copyright. Taxmann Publications Pvt. Ltd.

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