# The Finance Act, 2002, Section 17: Amendment of section 35CCB

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/17/

## Text

Amendment of section 35CCB. 17. In section 35CCB of the Income-tax Act, in sub-section (1), in the opening portion, for the words "Where an assessee incurs any expenditure", the words, figures and letters "Where an assessee incurs any expenditure on or before the 31st day of March, 2002" shall be substituted with effect from the 1st day of April, 2003. © Copyright. Taxmann Publications Pvt. Ltd.

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