# The Finance Act, 1977, Section 14: Amendment of section 55

- Act: The Finance Act, 1977 (Act 11 of 1977)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1977/section/14/

## Text

Amendment of section 55 14. In section 55 of the Income-tax Act, for the figures, letters and words "1st day of January, 1954", wherever they occur, the figures, letters and words "1st day of January, 1964" shall be substituted with effect from the 1st day of April, 1978. [Finance (No. 2) Act, 1977] © Copyright. Taxmann Publications Pvt. Ltd.

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