Finance Act, 1980

Amendment of section 3 (“Income Tax Acts”) of Income Tax Act, 1967.

9.Section 3 of the Income Tax Act, 1967 , is hereby amended by the substitution for “In any enactment” of “In this Act and in any enactment” and the said section, as so amended, is set out in the Table to this section.


3. In this Act and in any enactment passed after this Act “the Income Tax Acts” shall mean this Act and every other enactment relating to income tax.