# The Finance Act, 1975, Section 19: Amendment of section 172

- Act: The Finance Act, 1975 (Act 25 of 1975)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1975/section/19/

## Text

Amendment of section 172 19. In section 172 of the Income-tax Act, with effect from the 1st day of June, 1975,— (a) in sub-section (1), the words ", unless the Income-tax Officer is satisfied that there is an agent of the non-resident from whom the tax will be recoverable under the other provisions of this Act" shall be omitted; (b) in sub-section (2), for the words "one-sixth", the words "seven and a half per cent." shall be substituted, [Finance Act, 1975] © Copyright. Taxmann Publications Pvt. Ltd.

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