# The Finance Act, 1991, Section 19: Amendment of section 48

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/19/

## Text

Amendment of section 48. 19. In section 48 of the Income-tax Act, in sub-section (2), for the words "ten thousand rupees", wherever they occur, the words "fifteen thousand rupees" shall be substituted, with effect from the 1st day of April, 1992 [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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