# The Finance Act, 1996, Section 9: Amendment of section 24

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/9/

## Text

Amendment of section 24. 9. In section 24 of the Income-tax Act, in sub-section (2), in the proviso,— (a) for the words "ten thousand rupees", the words "fifteen thousand rupees" shall be substituted with effect from the 1st day of April. 1997; (b) after the words, brackets, figures and letters "sub-clause (i) of clause (a) of sub-section (2) of section 23", the words, brackets and figures "or sub-section (3) of section 23" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1995. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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