# The Finance Act, 1997, Section 61: Amendment of section 4

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/61/

## Text

Expenditure-tax Amendment of section 4. 61. In section 4 of the Expenditure-tax Act, 1987 (35 of 1987), in clause (a), after the proviso, the following proviso shall be inserted with effect from the 1st day of April, 1998, namely :— "Provided further that nothing in this clause shall apply in the case of a hotel referred to in clause (iia) of sub-section (5) of section 80-IA of the Income-tax Act, 1961 (43 of 1961) during the period beginning on the 1st day of April, 1998 and ending on the 31st day of March, 2008.". © Copyright. Taxmann Publications Pvt. Ltd.

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