# The Finance Act, 1976, Section 26: Consequential amendments to certain sections

- Act: The Finance Act, 1976 (Act 66 of 1976)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1976/section/26/

## Text

Consequential amendments to certain sections 26. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, namely: — (a) in section 45, the figures and letter ", 54C "shall be omitted; (b) in clause (iv) of sub-section (2) of section 141A, for the words, brackets and figures "the deduction referred to in clause (ii) of sub-section (2) of section 33", the words, brackets, figures and letter "the deduction referred to in clause (ii) of sub-section (3) of section 32A or clause (ii) of sub-section (2) of section 33 "shall be substituted; (c) in sub-clause (iv) of clause (b) of sub-section (1) of section 143, for the words, brackets and figures "the deduction referred to in clause (ii) of sub-section (2) of section 33 "the words, brackets, figures and letter "the deduction referred to in clause (ii) of sub section (3) of section 32A or clause (ii) of sub-section (2) of section 33 "shall be substituted; (d) in clause (i) of sub-section (1) of section 160, the words, brackets and figure "clause (i) of "shall be omitted with effect from the 1st day of June, 1976; (e) in the Ninth Schedule, for the brackets, words and figures [See section 32(1)(vi)]", the brackets, Words, figures and letters "[See section 32(1)(vi) and section 32A(2)(b)(ii)] "shall be substituted. [Finance Act, 1976] © Copyright. Taxmann Publications Pvt. Ltd.

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