# The Finance Act, 1986, Section 15: Amendment of section 74

- Act: The Finance Act, 1986 (Act 23 of 1986)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1986/section/15/

## Text

Amendment of section 74. 15. In section 74 of the Income-tax Act, in sub-section (2), in the proviso to clause (a), for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted with effect from the 1st day of April, 1987. [Finance Act, 1986] © Copyright. Taxmann Publications Pvt. Ltd.

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