# The Finance Act, 2002, Section 23: Amendment of section 47

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/23/

## Text

Amendment of section 47. 23. In section 47 of the Income-tax Act, in clause (xv), after the words and figures "the Securities and Exchange Board of India, established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992)", the words and figures "or the Reserve Bank of India constituted under sub-section (1) of section 3 of the Reserve Bank of India Act, 1934 (2 of 1934)" shall be inserted with effect from the 1st day of April, 2003. © Copyright. Taxmann Publications Pvt. Ltd.

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