# The Finance Act, 2001, Section 57: Amendment of section 115R

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/57/

## Text

Amendment of section 115R. 57. In section 115R of the Income-tax Act, in sub-sections (1) and (2), for the words "twenty per cent", the words "ten per cent" shall be substituted with effect from the 1st day of June, 2001. © Copyright. Taxmann Publications Pvt. Ltd.

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