# The Finance Act, 1977, Section 5: Amendment of section 10

- Act: The Finance Act, 1977 (Act 11 of 1977)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1977/section/5/

## Text

Amendment of section 10 5. In section 10 of the Income-tax Act,— (a) in clause (6), in sub-clause (i), after item (a), the following item shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1972, namely: — "(aa) from his employer, for his children having full time education in any educational institution outside India, in connection with their proceeding to India during vacation;"; (b) in clause (26A), for the figures, letters and words "1st day of April, 1975", the figures, letters and words "1st day of April, 1980" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1975. [Finance (No. 2) Act, 1977] © Copyright. Taxmann Publications Pvt. Ltd.

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