# The Finance Act, 1991, Section 72: Consequential amendments

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/72/

## Text

Consequential amendments. 72. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, with effect from the 1st day of April, 1992, namely: — (i) in section 54, in sub-section (2), in the Explanation to the proviso, in clause (a), for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted; (ii) in section 54B, in sub-section (2), in the Explanation to the proviso, for the words "ten thousand rupees", the words "fifteen .thousand rupees", shall be substituted; (iii) in section 54D, in sub-section' (2), in the Explanation to the proviso, for 'the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted: (iv) in section 54F, in the Explanation, for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted; (v) in section 54G, in sub-section (2), in the Explanation to the proviso, for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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