# The Finance Act, 1996, Section 5: Amendment of section 12A

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/5/

## Text

Amendment of section 12A. 5. In section 12A of the Income-tax Act, in clause (a), for the words "whichever is later", the words, figures and letters "whichever is later and such trust or institution is registered under section 12AA" shall be substituted with effect from the 1st day of April, 1997. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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