Section 37 - Amendment of section 164 - Finance Act, 1983

37. Amendment of section 164 In section 164 of the Income-tax Act, with effect from the 1st day of April, 1984, - (a) in sub-section (2), after the word and figure section 2, , the words, brackets and figures or which is of the nature referred to in sub-section (4A) of section 11, shall be inserted; (b) in sub-section (3), in the opening portion, after the word and figure section 2 , the words, brackets and figures or is of the nature referred to in sub-section (4A) of section 11, shall be inserted.