Clause 8 - Amendment of section 32 - Finance Bill, 2010

CHAPTER III DIRECT TAXES Income-tax Amendment of section 32. 8. In section 32 of the Income-tax Act, in sub-section (1), in the fifth proviso, for the words, brackets and figures "clause (xiii) and clause (xiv)", the words, brackets, figures and letter "clause (xiii), clause (xiiib) and clause (xiv)" shall be substituted with effect from the 1st day of April, 2011