# The Finance Act, 1987, Section 73: Amendment of Eleventh Schedule

- Act: The Finance Act, 1987 (Act 11 of 1987)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1987/section/73/

## Text

Amendment of Eleventh Schedule 73. In the Eleventh Schedule to the Income-tax Act, with effect from the 1st day of April, 1988,— (a) in item 5, the following Explanation shall be inserted at the end, namely:— 'Explanation—"Blended flavouring concentrates" shall include, and shall be deemed always to have included, synthetic essences in any form,'; (b) in item 22, in the Explanation, for the words ", for data processing and for transmission and reception of messages", the words, brackets; figures and letters "and for data processing (not being computers within the meaning of section 32AB)" shall be substituted. [Finance Act, 1987] © Copyright. Taxmann Publications Pvt. Ltd.

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