# The Finance Act, 1978, Section 9: Amendment of section 52

- Act: The Finance Act, 1978 (Act 19 of 1978)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1978/section/9/

## Text

Amendment of section 52. 9. In section 52 of the Income-tax Act, in sub-section (2), in clause (b) of the proviso, the words " and the adequacy of the full value of the consideration so determined or approved is not questioned by the assessee " shall be omitted and shall be deemed always to have been omitted. [Finance Act, 1978] © Copyright. Taxmann Publications Pvt. Ltd.

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