Section 9 - Amendment of Section 37 - Finance Act, 1976

9. Amendment of Section 37 In section 37 of the Income-tax Act, - (a) in sub-section (2A), - (i) in clause (i), for the words, figures and letter section 33 or section 33A , the words, figures and letters section 32A or section 33 or section 33A shall be substituted; (ii) in the Explanation, the words, brackets, figure and letter and sub-section (2B) shall be omitted with effect from the 1st day of April, 1977; (b) sub-section (2B) shall be omitted with effect from the 1st day of April, 1977.