# The Finance Act, 1987, Section 52: Amendment of section 199

- Act: The Finance Act, 1987 (Act 11 of 1987)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1987/section/52/

## Text

Amendment of section 199 52. In section 199 of the Income-tax Act, for the words "made for the immediately following assessment year under this Act", the words "made under this Act for the assessment year for which such income is assessable" shall be substituted with effect from the 1st day of June, 1987. [Finance Act, 1987] © Copyright. Taxmann Publications Pvt. Ltd.

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