# The Finance Act, 1991, Section 16: Amendment of section 44D

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/16/

## Text

Amendment of section 44D. 16. In section 44D'of the Income-tax Act, after clause (c), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely: — " (d) no deduction in respect of any expenditure or. allowance shall be allowed1 under any of the said sections in computing the income referred to in clause (ab) of subjection (1) of section 115A.". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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