ANNEX - [ Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

ANNEX

TEXT OF SECTION 40 OF THE FINANCE ACT, 1983

[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.