# The Finance Act, 1992, Section 57: Amendment of section 115D

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/57/

## Text

Amendment of section 115D. 57. In section, 115D of the Income-tax Act in subjection (2), in clause (a), for the words, brackets, figures and letter "under sub-section (2) of section 48 or under Chapter VI-A", the words, figures .and letter 'under Chapter VI-A and nothing contained in the provisions of the second proviso to section 48 shall apply to income chargeable under the head "Capital gains", shall be substituted with effect from the 1st day of April, 1993. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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