In section 112 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1996, -
(i) the proviso at the end of clause (b) shall be omitted;
(ii) the Explanation, at the end, shall be omitted.
Finance Act, 1995 Section 23 - Bare Act |
| State | Central Government |
| Year | 1995 |
| Section Title | Amendment of Section 112 |
Act Info: