# The Finance Act, 2000, Section 29: Amendment of section 72A

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/29/

## Text

Amendment of section 72A. 29. In section 72A of the Income-tax Act, in sub-section (2), in clause (i), for the words "value of assets", the words "book value of fixed assets" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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