Finance (No. 2) Act 1977 Section 3 - Bare Act |
| State | Central Government |
| Year | 1977 |
| Section Title | Amendment of Section 2 |
In section 2 of the Income-tax Act, in cl. (42A), for the words "sixty months", the words "thirty-six months" shall be substituted with effect from the 1st day of April, 1978.