Section 114

Amendment status not verified — confirm the current text below against the official source.

7A[x x x x] Omitted by the Finance (No. 2) Act, 1967, w.e.f. 01/04/1968 and reintroduced with material modifications in section 80T. Section 114 was substituted first by the Finance (No. 2) Act, 1962, w.e.f. 01/04/1962 and later on amended by the Finance Act, 1964, w.e.f. 01/04/1964, the Finance Act, 1965, w.e.f. 01/04/1965, the Finance (No. 2) Act, 1965, w.e.f. 11/09/1965 and the Finance Act, 1966, w.e.f. 01/04/1966.