# The Finance Act, 1992, Section 43: Amendment of section 80CCB

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/43/

## Text

Amendment of section 80CCB. 43. In section 80CCB of the Income-tax Act, in sub-section (1), the following proviso shall be inserted at the end, with effect from the 1st day of April, 1993, namely: — "Provided that no deduction shall be allowed in relation to any amount invested under this sub-section on or after the 1st day of April, 1992.". [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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