# The Finance Act, 1991, Section 63: Amendment of section 234C

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/63/

## Text

Amendment of section 234C. 63. In section 234C of the Income-tax Act, in sub-section (I), in the opening portion, after the words "in any financial year,", the words and figures "the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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