Finance Act 1978 Section 5 - Bare Act |
| State | Central Government |
| Year | 1978 |
| Section Title | Amendment of Section 32 |
In section 32 of the Income-tax Act, in sub-section (1), in clause (iv), for the words "twenty per cent.", the words "forty per cent." shall be substituted with effect from the 1st day of April, 1979.