# The Finance Act, 1991, Section 82: Amendment of section 37

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/82/

## Text

Amendment of section 37A. 82. In section 37A of the Wealth-tax Act, in sub-section (6A), for the words "Chief Commissioner or Commissioner", wherever they occur, the words "Director or, as the case may be, Commissioner" shall be substituted. with effect from the 1st day of October, 1991. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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