# The Finance Act, 1992, Section 72: Amendment of section 194C

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/72/

## Text

Amendment of section 194C. 72. In section 194C of the Income-tax Act, in sub-section (1), with effect from the 1st day of June, 1992,— (a) in clause (e), for the word "society,", the words "society; or" shall be substituted; (b) after clause (e), the following clauses shall be inserted, namely: — "(f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society registered under the Societies Registration Act, 1860((21 of 1860) or under any law corresponding to that Act in force in any part of India; or (h) any trust; or (i) any University established or incorporated by or under a Central, State or Provincial Act and an institution declared to be a University under section 3 of the University Grants Commission Act, 1956, (3 of 1956) [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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