Finance Act, 1995 Section 13

Section Text

In section 44AB of the Income-tax Act, with effect from the 1st day of July, 1995, -

(a) for the words "obtain before", the words "furnish by" shall be substituted;

(b) in the first proviso, the words, figures and letters "section 44AC or" shall be omitted;

(c) in the second proviso, for the words "obtains before", the words "furnishes by" shall be substituted.