# The Finance Act, 1988, Section 16: Amendment of section 44BB

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/16/

## Text

Amendment of section 44BB 16. In section 44BB of the Income-tax Act, in sub-section (1), in the opening paragraph, for the words "in the case of an assessee", the words "in the case of an assessee, being a non-resident," shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1983. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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