In section 64 of the Income-tax Act, in sub-section (1A), in the opening portion, after the words "arises or accrues to his minor child", the words, figures and letter ", not being a minor child suffering from any disability of the nature specified in section 80U" shall be inserted with effect from the 1st day of April, 1995.
Finance Act 1994 Section 20 - Bare Act |
| State | Central Government |
| Year | 1994 |
| Section Title | Amendment of Section 64 |
Act Info: