# The Finance Act, 1985, Section 27: Amendment of section 115E

- Act: The Finance Act, 1985 (Act 32 of 1985)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1985/section/27/

## Text

Amendment of section 115E 27. In section 115E of the Income-tax Act, with effect from the 1st day of April, 1986,— (a) in sub-section (1), the words "as increased by a surcharge for purposes of the Union at the rate of twelve and a half per cent of such income-tax" shall be omitted; (b) in sub-section (2), in clause (i), for the words "the aggregate of the income-tax and surcharge" the words "the income-tax" shall be substituted. [Finance Act, 1985] © Copyright. Taxmann Publications Pvt. Ltd.

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