# The Finance Act, 2002, Section 40: Amendment of section 92A

- Act: The Finance Act, 2002
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2002/section/40/

## Text

Amendment of section 92A. 40. In section 92A of the Income-tax Act, in sub-section (2), for the brackets, figure and words "(2) Two enterprises shall be deemed to be associated enterprises if, at any time during the previous year,—", the brackets, figures and words "(2) For the purposes of sub-section (1), two enterprises shall be deemed to be associated enterprises if, at any time during the previous year,—" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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