# The Finance Act, 1991, Section 56: Amendment of section 195

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/56/

## Text

Amendment of section 195. 56. In section 195 of the Income-tax Act, with effect from the 1st day of October, 1991,— (i) in sub-section (1), the words "or dividends" shall be omitted; (ii) in sub-section (2) ,— (a) the word, "dividend" shall be omitted; (b) the proviso shall be omitted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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