# The Finance Act, 1992, Section 19: Amendment of section 44AA

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/19/

## Text

Amendment of section 44AA. 19. In section 44AA of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 1993,— (a) for the words "twenty-five thousand", at both the places where they occur, the words "forty thousand" shall be substituted; (b) for the words "two hundred and fifty thousand", at both the places where they occur, the words "five hundred thousand" shall be substituted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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