# The Finance Act, 1996, Section 54: Amendment of section 234C

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/54/

## Text

Amendment of section 234C. 54. In section 234C,of the Income-tax Act, in sub-section (I), with effect from the 1st day of April, 1997,— (a) in the first proviso, for the words "instalment of advance tax which is immediately due or where no such instalment is so due", the words "remaining instalments of advance tax which are due or where no such instalments are due" shall be substituted; (b) the second proviso shall be omitted. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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