# The Finance Act, 1988, Section 32: Amendment of section 115F

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/32/

## Text

Amendment of section 115F 32. In section 115F of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1989,— (a) in the opening portion,— (i) the words "or deposited" shall be omitted; (ii) the words, brackets, figure and letter "or in an account referred to in clause (4A)," shall be omitted; (iii) the words "or such deposit in the account aforesaid" shall be omitted; (b) in the Explanation, in clause (i), the words, brackets, figures and letter "referred to in clause (4A) of section 10 or" shall be omitted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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