# The Finance Act, 1988, Section 74: Amendment of section 13

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/74/

## Text

Amendment of section 13 74. In section 13 of the Expenditure-tax Act, in sub-section (3), for the words and figures "the Commissioner, or, as the case may be, the order under section 22 or section 23 is received by the Commissioner", the words and figures "the Commissioner, or the order is received by the Chief Commissioner or Commissioner, as the case may be, under section 22 or section 23" shall be substituted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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