# The Finance Act, 1995, Section 23: Amendment of section 112

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/23/

## Text

Amendment of section 112. 23. In section 112 of the Income-tax Act, in sub-section (I), with effect from the 1st day of April, 1996,— (i) the proviso at the end of clause (b) shall be omitted; (ii) the Explanation at the end shall be omitted. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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