# The Finance Act, 1990, Section 25: Amendment of section 80L

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/25/

## Text

Amendment of section 80L 25. In section 80L, of the income-tax Act, in sub-section (1), the following Explanation shall be inserted at the end, namely:— 'Explanation.—Fox the purposes of this sub-section, the express "security," means a Government security as defined in clause (2) of section 2, of the Public Deb. Act, 1944 (18 of 1944).'. [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.