Section 105 - Amendment of section 3 - Finance Act, 1992

Expenditure-tax 105. Amendment of section 3 In the Expenditure-tax Act, 1987 (35 of 1987) (hereinafter referred to as the Expenditure-tax Act), in section 3, with effect from the 1st day of June, 1992, - (a) in clause (1), for the words four hundred rupees , the words one thousand two hundred rupees shall be substituted; (b) in clause (2), the words, figures and letters before the 1st day of June, 1992 shall be inserted at the end.