# The Finance Act, 2003, Section 20: Amendment of section 43

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/20/

## Text

Amendment of section 43. 20. In section 43 of the Income-tax Act, with effect from the 1st day of April, 2004,— (a ) in clause (3), after the words "but does not include tea bushes or livestock", the words "or buildings or furniture and fittings" shall be inserted; (b ) in clause (6), in Explanation 2B, the words "as appear­ing in the books of account" shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

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