# The Finance Act, 2000, Section 45: Amendment of section 87

- Act: The Finance Act, 2000
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2000/section/45/

## Text

Amendment of section 87. 45. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2001,— (a) in sub-section (1), for the word, figures and letter "and 88B", the figures, letters and word ", 88B and 88C" shall be substituted; (b) in sub-section (2), after the words, figures and letter "or section 88B", the words, figures and letter "or section 88C" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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