Income Tax Department

Ministry of Finance, Government of India

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Section 114

Amendment of Fourth Schedule

Section

Section Number

114

Chapter

CHAPTER III - DIRECT TAXES

Act

Finance Acts

Year

2012

Amendment of Fourth Schedule

Amendment of Fourth Schedule

Amendment of Fourth Schedule.

114. In the Fourth Schedule to the Income-tax Act, in Part A, in rule 3, in sub-rule (1), in the first proviso, for the words, figures and letters "the 31st day of March, 2012", the words, figures and letters "the 31st day of March, 2013" shall be substituted with effect from the 1st day of April, 2012.

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