# The Finance Act, 1986, Section 39: Consequential amendment

- Act: The Finance Act, 1986 (Act 23 of 1986)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1986/section/39/

## Text

Consequential amendment . 39. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act with effect from the 1st day of April, 1987, namely:— (a) in section 80A, in sub-section (3),— (i) the words, figures and letter "or section 80K" shall be omitted; (ii) the words, figures and letter "or section 80S" shall be omitted; (iii) the words, figures and letters "or section 80TT" shall be omitted; (b) in section 80VVA, in sub-section (2),— (i) clause (xiiia) shall be renumbered as clause (xiiib), and before clause (xiiib) as so renumbered, the following clause shall be inserted, namely: — "(xiiia) section 32AB;"; (ii) clause (xxiv) shall be omitted; (c) in section 197,— (i) in sub-section (1), in clause (a), the figures and letters, "194B, 194BB" shall be omitted; (ii) sub-section (3) shall be omitted (d) in the Eleventh, Schedule, after the words, figures and letter "See section 32A", the word, figures and letters, "section 32AB," shall be Inserted. [Finance Act, 1986] © Copyright. Taxmann Publications Pvt. Ltd.

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