# The Finance Act, 1987, Section 30: Amendment of section 72

- Act: The Finance Act, 1987 (Act 11 of 1987)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1987/section/30/

## Text

Amendment of section 72 30. In section 72 of the Income-tax Act, in sub-section (1) the portion beginning with the words "where the assessee" and ending with the word "of that section or" shall be omitted with effect from the 1st day of April, 1988; [Finance Act, 1987] © Copyright. Taxmann Publications Pvt. Ltd.

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