# The Finance Act, 2001, Section 72: Amendment of section 194C

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/72/

## Text

Amendment of section 196C. 72. In section 196C of the Income-tax Act, for the words "bonds or shares" at both the places where they occur, the words "bonds or Global Depository Receipts" shall be substituted with effect from the 1st day of April, 2002. © Copyright. Taxmann Publications Pvt. Ltd.

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