# The Finance Act, 1990, Section 8: Amendment of section 32AB

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/8/

## Text

Amendment of section 32AB 8. In section 32AB of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted, namely: — "Provided further that no such deduction shall be allowed in relation to the assessment year commencing on the 1st day of April, 1991, or anv subsequent assessment year.". [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

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