# The Finance Act, 1984, Section 16: Amendment of section 80M

- Act: The Finance Act, 1984
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1984/section/16/

## Text

Amendment of section 80M. 16. In section 80M of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1985,— (a) for the words "an amount equal to", the words "an amount equal to sixty per cent. of such income" shall be substituted; (b) clauses (a) and (b) shall be omitted. [Finance Act, 1984] © Copyright. Taxmann Publications Pvt. Ltd.

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