# The Finance Act, 2003, Section 21: Amendment of section 43B

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/21/

## Text

Amendment of section 43B. 21. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2004,— (a ) in clause (e),— (i) for the words "term loan", the words "loan or advances" shall be substituted; (ii) for the words "such loan", the words "such loan or advances" shall be substituted; (b ) in the first proviso, the words, brackets and letters "referred to in clause (a) or clause (c) or clause (d) or clause (e ) or clause (f)" shall be omitted; (c ) the second proviso shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.