# The Finance Act, 1973, Section 6: Amendment of section 45

- Act: The Finance Act, 1973 (Act 21 of 1973)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1973/section/6/

## Text

Amendment of section 45 6. In section 45 of the Income-tax Act (as amended by section 8 of the Finance Act, 1972 (16 of 1972), for the words, figures and letters "sections 53, 54, 54B and 54C", the words, figures and letters "sections 53, 54, 54B, 54C and 54D" shall be substituted with effect from the 1st day of April, 1974. [Finance Act, 1973] © Copyright. Taxmann Publications Pvt. Ltd.

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