# The Finance Act, 1995, Section 13: Amendment of section 44AB

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/13/

## Text

Amendment of section 44AB. 13. In section 44AB of the Income-tax Act, with effect from the 1st day of July, 1995,— (a) for the words "obtain before", the words "furnish by" shall be substituted; (b) in the first proviso, the words, figures and letters "section 44AC or" shall be omitted; '(c) in the second proviso, for the words "obtain before", the words "furnishes by" shall be substituted. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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