# The Finance Act, 1992, Section 81: Amendment of section 234C

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/81/

## Text

Amendment of section 234C. 81. In section 234C of the Income-tax Act, in sub-section (1),— (a) for the word "twenty", wherever it occurs, the word "thirty" shall be substituted with effect from the 1st day of June, 1992; (b) for the word "fifty", wherever it occurs, the word "sixty" shall be substituted with effect from the 1st day of June, 1992; (c) in the Explanation, after the word "paid", the words "or payable" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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