# The Finance Act, 1991, Section 49: Amendment of section 161

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

## Text

Amendment of section 161. 49. In section 161 of the Income-tax Act, in sub-section (1A), the Explanation shall be omitted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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