# The Finance Act, 1991, Section 22: Amendment of section 57

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/22/

## Text

Amendment of section 57. 22. In section 57 of the Income-tax Act, for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989, namely: — "Provided that nothing contained in clause (i) or clause (iii) shall apply in computing the income referred to in clause (a) or clause (aa) or clause (ab) of sub-section (1) of section 115A in the ease of an assessee, being a foreign company.". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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