# The Finance Act, 1991, Section 118: Amendment of section 24

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/118/

## Text

Amendment of section 24. 118. In section 24 of the Expenditure-tax Act, with effect from the 1st day of October, 1991,— (a) for the figures and letter "140. 144A", the figures and letters "139A, 140, 144A, 145" shall be substituted; (b) after the figures "188,", the figures and letter "188A". shall be inserted; (c) after the figures and letter "278E,", the figures and letter "279B" shall be inserted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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