# The Finance Act, 1992, Section 7: Amendment of section 16

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/7/

## Text

Amendment of section 16. 7. In section 16 of the Income-tax Act, in clause (i), before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 1993, namely:— 'Provided that in the case of an assessee, being a woman, whose total income before making any deduction under this clause does not exceed seventy-five thousand rupees, the provisions of this clause shall have effect as if for the words "twelve thousand rupees", the words "fifteen thousand rupees" had been substituted.'. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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