# The Finance Act, 1979, Section 7: Amendment of section 37

- Act: The Finance Act, 1979 (Act 21 of 1979)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1979/section/7/

## Text

Amendment of section 37. 7. In section 37 of the Income-tax Act, in Explanation 1 below sub-section (3B), for the words ", is certified by the prescribed authority as not exceeding", the words " does not exceed " shall be substituted. [Finance Act, 1979] © Copyright. Taxmann Publications Pvt. Ltd.

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