Finance Act, 1973

Amendment of section 439 of Income Tax Act, 1967.

15.Section 439 (1) of the Income Tax Act, 1967 , is hereby amended by the insertion, after paragraph (ii), of the following paragraph:

“(iia) being payable to any body of persons to which the provisions of section 20 of the Finance Act, 1973, apply, is so payable for a period which is or may be three years or longer, or”.