# The Finance Act, 1988, Section 20: Amendment of section 58

- Act: The Finance Act, 1988 (Act 26 of 1988)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1988/section/20/

## Text

Amendment of section 58 20. In section 58 of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1989,— (a) in clause (a), in sub-clause (ii), the words and figures "and in respect of which there is no person in India who may be treated as an agent under section 163" shall be omitted; (b) clause (b) shall be omitted. [Finance Act, 1988] © Copyright. Taxmann Publications Pvt. Ltd.

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