# The Finance Act, 1975, Section 28: Amendment of section 45

- Act: The Finance Act, 1975 (Act 25 of 1975)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1975/section/28/

## Text

Amendment of section 45 28. In section 45 of the Wealth-tax Act, after clause (g). the following clause shall be, and shall be deemed always to have been, inserted, namely:— "(h) any company incorporated outside India which has no place of business in India.". [Finance Act, 1975] © Copyright. Taxmann Publications Pvt. Ltd.

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