# The Finance Act, 1973, Section 14: Amendment of section 112A

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/14/

## Text

Amendment of section 112A 14. In section 112A of the Income-tax Act, in clause (b), for the words, brackets and figures “clause (ii) of section 28”, the words, brackets, letters and figures “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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