# The Finance Act, 2002, Section 22: Amendment of section 44AE

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/22/

## Text

Amendment of section 44AE. 22. In section 44AE of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2003,— (a) in clause (i), for the words "two thousand rupees", the words "three thousand five hundred rupees" shall be substituted; (b) in clause (ii), for the words "one thousand eight hundred rupees", the words "three thousand one hundred and fifty rupees" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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