Section Text
In section 205 of the Income-tax Act, for the words, figures and letter "section 194A and", the words, figures and letters "section 194A, section 194B, section 194C and" shall be substituted.
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Bare act section · Research
Finance Act 1972 Section 32 is part of Finance Act 1972 - Amendment of Section 205. Read the section text below and explore Indian court judgments that cite it.
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Section Section 32 of the Finance Act 1972 (Amendment of Section 205) is reproduced on this page as part of the Finance Act 1972. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1972 Section 32. Advanced act search can narrow results by court, year, or additional act filters.
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