# The Finance Act, 2000, Section 74: Amendment of section 31

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/74/

## Text

Amendment of section 31. 74. In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,— (a) in sub-section (2), in the first proviso, after the words and figures "where as a result of an order under section 23,", the words, figures and letter "or section 23A," shall be inserted; (b) in sub-section (6), after the words and figures "an appeal under section 23", the words, figures and letter "or section 23A" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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