# The Finance Act, 1992, Section 55: Amendment of section 115AB

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/55/

## Text

Amendment of section 115AB. 55. In section 115AB of the Income-tax Act, in sub-section (2), in clause (a), with effect from the 1st day of April, 1993,— (i) the words, brackets and figures "or sub-section (2) of section 48" shall be omitted; (ii) after the word, figures and letter "Chapter VI-A", the words, figures, brackets and letter "and nothing contained in the provisions of the second proviso to section 48 shall apply to income referred to in clause (b) of sub-section (2)" shall be inserted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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