# The Finance Act, 1999, Section 14: Amendment of section 33AC

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/14/

## Text

Amendment of section 33AC. 14. In section 33AC of the Income-tax Act, in sub-section (3), in clause (c), for the words "sold or otherwise transferred", the words "sold or otherwise transferred, other than in any scheme of demerger" shall be substituted with effect from the 1st day of April, 2000. © Copyright. Taxmann Publications Pvt. Ltd.

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