# The Finance Act, 1977, Section 3: Amendment of section 2

- Act: The Finance Act, 1977 (Act 11 of 1977)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1977/section/3/

## Text

CHAPTER. III DIRECT TAXES Income-tax Amendment of section 2 3. In section 2 of the Income-tax Act, in clause (42A), for the words "sixty months", the words "thirty-six months" 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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