# The Finance Act, 2014, Section 26: Amendment of section 73

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/26/

## Text

Amendment of section 73. 26. In section 73 of the Income-tax Act, in the Explanation, for the words "the principal business of which is the business of banking", the words "the principal business of which is the business of trading in shares or banking" shall be substituted with effect from the 1st day of April, 2015. © Copyright. Taxmann Publications Pvt. Ltd.

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