# The Finance Act, 1995, Section 7: Amendment of section 32

- Act: The Finance Act, 1995 (Act 22 of 1995)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1995/section/7/

## Text

Amendment of section 32. 7. In section 32 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1996,— (a) the first proviso shall be omitted; (b) in the second proviso, the word "further" shall be omitted; (c) in the third proviso, for the word, "also", the word "further" shall be substituted. [Finance Act, 1995] © Copyright. Taxmann Publications Pvt. Ltd.

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