Finance Act,1990 Section 8 - Bare Act |
| State | Central Government |
| Year | 1990 |
| Section Title | Amendment of Section 32ab |
In section 32AB of the Income-tax Act, in sub-section (1), after the first proviso, the following proviso shall be inserted, namely :-
"Provided further that no such deduction shall be allowed in relation to the assessment year commencing on the 1st day of April, 1991, or any subsequent assessment year."