# The Finance Act, 1996, Section 36: Amendment of section 88B

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/36/

## Text

Amendment of section 88B. 36. In section 88B of the Income-tax Act, for the words "one hundred thousand rupees", the words "one hundred and twenty thousand rupees" shall be substituted with effect from the 1st day of April, 1997. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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