# The Finance Act, 1993, Section 10: Amendment of section 36

- Act: The Finance Act, 1993 (Act 38 of 1993)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1993/section/10/

## Text

Amendment of section 36. 10. In section 36 of the Income-tax Act, in sub-section (1),, in clause  (viia), in sub-clause (a), for the words "two per cent", the words "four per cent." shall be substituted with effect from the 1st day of April, 1994. [Finance Act, 1993] © Copyright. Taxmann Publications Pvt. Ltd.

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