Section 32 - Amendment of section 215 - Finance (No. 2) Act, 1980

32. Amendment of section 215 In section 215 of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of September, 1980, namely :- 'Provided that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the words seventy-five per cent. , the words eighty-three and one-third per cent. had been substituted.'.