Finance Act, 1987 Section 28 - Bare Act |
| State | Central Government |
| Year | 1987 |
| Section Title | Amendment of Section 70 |
In section 70 of the Income-tax Act, with effect from the 1st day of April, 1988, -
(a) in sub-section (1), -
(i) the brackets and figure "(1)" shall be omitted;
(ii) the words 'other than "Capital gains"' shall be omitted;
(b) sub-section (2) shall be omitted.