# The Finance Act, 1974, Section 7: Amendment of section 80MM

- Act: The Finance Act, 1974
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1974/section/7/

## Text

Amendment of section 80MM. 7. In section 80MM of the Income-tax Act, with effect from the 1st day of April, 1975,— (a) in sub-section (1), the words and brackets "or a person (other than a company) who is resident in India" shall be omitted; (b) sub-section (2A) shall be omitted. [Finance Act, 1974] © Copyright. Taxmann Publications Pvt. Ltd.

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