# The Finance Act, 2001, Section 68: Amendment of section 192

- Act: The Finance Act, 2001
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2001/section/68/

## Text

Amendment of section 192. 68. In section 192 of the Income-tax Act, after sub-section (2B), the following sub-section shall be inserted with effect from the 1st day of June, 2001, namely:— ‘(2C) A person responsible for paying any income chargeable under the head "Salaries" shall furnish to the person to whom such payment is made a statement giving correct and complete particu­lars of perquisites or profits in lieu of salary provided to him and the value thereof in such form and manner as may be pre­scribed.’. © Copyright. Taxmann Publications Pvt. Ltd.

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