# The Finance Act, 1988, Section 19: Amendment of section 57

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/19/

## Text

Amendment of section 57 19. In section 57 of the Income-tax Act, with effect from the 1st day of April, 1989,— (a) in clause (i),— (1) after the word "dividends", the words "or interest on securities" shall be inserted; (2) after the words "such dividend", the words "or interest" shall be inserted; (b) the Explanation shall be omitted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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