# The Finance Act, 1980, Section 30: Amendment of section 209A

- Act: The Finance Act, 1980 (Act 44 of 1980)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1980/section/30/

## Text

Amendment of section 209A 30. In section 209A of the Income-tax Act, in sub-section (4), after the proviso, the following proviso shall be inserted with effect from the 1st day of September, 1980, namely: — 'Provided further that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the figures and words "33-1/3 per cent.", the figures and words "20 per cent." had been substituted.'. [Finance (No. 2) Act, 1980] © Copyright. Taxmann Publications Pvt. Ltd.

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