# The Finance Act, 1976, Section 9: Amendment of section 37

- Act: The Finance Act, 1976 (Act 66 of 1976)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1976/section/9/

## Text

Amendment of section 37 9. In section 37 of the Income-tax Act,- (a) in sub-section (2A)- (i) in clause (i), for the words, figures and letter "section 33 or section 33A", the words, figures and letters "section 32A or : o section 33 or section 33A "shall be substituted; (ii) in the Explanation, the words, brackets, figure and letter "and sub-section (2B) "shall be omitted with effect from the 1st day of April, 1977; (b) sub-section (2B) shall be omitted with effect from the 1st day of April, 1977. [Finance Act, 1976] © Copyright. Taxmann Publications Pvt. Ltd.

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