# The Finance Act, 1999, Section 67: Amendment of section 180

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/67/

## Text

Amendment of section 180. 67. In section 180 of the Income-tax Act, before the Explanation, the following proviso shall be inserted with effect from the 1st day of April, 2000, namely :— "Provided that nothing contained in this section shall apply in relation to the previous year relevant to the assessment year commencing on or after the 1st day of April, 2000.". © Copyright. Taxmann Publications Pvt. Ltd.

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