# The Finance Act, 1983, Section 14: Amendment of section 35C

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/14/

## Text

Amendment of section 35C. 14. In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984,— (a) in clause (a), the words "a sum equal to one and one-fifth times" shall be omitted; (b) in the Explanation, for the words "expenditure with reference to which deduction under this section is to be allowed", the words "expenditure which is to be allowed as deduction under this section" shall be substituted. [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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