# The Finance Act, 1983, Section 12: Amendment of section 35

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/12/

## Text

Amendment of section 35. 12. In section 35 of the Income-tax Act, in sub-section (2A), after the words "pays any sum", the brackets and words " (being any sum paid with a specific direction that the sum shall not be used for the acquisition of any land or building or construction of any building)" shall be inserted with effect from 1st day of April, 1984. [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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