# The Finance Act, 1979, Section 4: Amendment of section 35B

- Act: The Finance Act, 1979 (Act 21 of 1979)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1979/section/4/

## Text

Amendment of section 35B. 4. In section 35B of the Income-tax Act, with effect from the 1st day of April, 1980,— (a) in sub-section (1), in clause (b), in sub-clause (i), the words, figures and letters ",where such expenditure is incurred before the 1st day of April, 1978 " shall be omitted ; (b) sub-section (1A) shall be omitted. [Finance Act, 1979] © Copyright. Taxmann Publications Pvt. Ltd.

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