# The Finance Act, 1992, Section 12: Amendment of section 33AC

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/12/

## Text

Amendment of section 33AC. 12. In section 33AC of the Income-tax Act, with effect from the 1st day of April, 1993,— (a) in sub-section (1), after the words "an assessee, being", the words "a Government company or" shall be inserted; (b) in the Explanation, after clause (a), the following clause shall be inserted, namely:— (aa) "Government company" shall have the meaning assigned to it in section 617 of the Companies Act, 1956; (1 of 1956) . [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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