# The Finance Act, 1983, Section 37: Amendment of section 164

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/37/

## Text

Amendment of section 164. 37. In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984,— (a) in sub-section (2), after the word and figure "section 2.". the words, brackets and figures "or which is of the nature referred to in sub-section (4A) of section 11" shall be Inserted; (b) In sub-section (3), in the opening portion after the word and figure "section 2". the words. brackets and figures "or is of the nature referred to in sub-section (44) of section 11," shall be inserted. [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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