In section 194B of the Income-tax Act, with effect from the 1st day of April, 2000, -
(a) the first proviso shall be omitted;
(b) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted.
Finance Act 1999 Section 70 - Bare Act |
| State | Central Government |
| Year | 1999 |
| Section Title | Amendment of Section 194b |
In section 194B of the Income-tax Act, with effect from the 1st day of April, 2000, -
(a) the first proviso shall be omitted;
(b) in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted.