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Section 104 - Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 - Income-tax Act, 1961Extract Income-tax on undistributed income of certain companies. 104. 1 [****] -------------------------- Notes :- 1. Omitted by the Finance Act, 1987, w.e.f. 1-4-1988 . Omitted section 104 was earlier amended by the Finance Act, 1964, w.e.f. 1-4-1964, the Finance Act, 1965, w.e.f. 1-4-1965, the Finance Act, 1966, w.e.f. 1-4-1966, the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968, the Finance Act, 1973, w.e.f. 1-4-1974, the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976 and the Finance (No. 2) Act, 1977, w.e.f. 1-4-1978.
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