# The Finance Act, 2000, Section 14: Amendment of section 32

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/14/

## Text

Amendment of section 32. 14. In section 32 of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2001,— (a) the first proviso shall be omitted; (b) in the existing second proviso, for the words "Provided further that", the words "Provided that" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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