# The Finance Act, 2000, Section 19: Amendment of section 43

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/19/

## Text

Amendment of section 43. 19. In section 43 of the Income-tax Act, in clause (6),— (a) in Explanation 2A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted; (b) in Explanation 2B,— (i) for the words "value of the assets as appearing in the books of account", the words "written down value of the trans­ferred assets as appearing in the books of account" shall be substituted; (ii) the proviso shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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