# The Finance Act, 1976, Section 22: Amendment of section 195

- Act: The Finance Act, 1976 (Act 66 of 1976)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1976/section/22/

## Text

Amendment of section 195 22. In the Income-tax Act, in section 195, in sub-section (2), for the words "other than interest including interest on securities", the words "other than interest on securities "shall be substituted with effect from the 1st day of June, 1976. [Finance Act, 1976] © Copyright. Taxmann Publications Pvt. Ltd.

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