# The Finance Act, 1991, Section 119: Amendment of section 31

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/119/

## Text

Amendment of section 31. 119. In section 31 of the Expenditure-tax Act, in sub-section (2), with effect from the 1st day of October, 1991,— (i) in clause (a), for the words, brackets and figures "sub-section (2) of section. 3". the words, brackets, letter and figures "sub-clause (a) of clause (1) of section 3" shall be substituted; (ii) in clause (b), for the word and figure "section 5", the words, brackets and figures "clause (1) of section 5" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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