# The Finance Act, 2003, Section 23: Amendment of section 44AB

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/23/

## Text

Amendment of section 44AB. 23. In section 44AB of the Income-tax Act, with effect from the 1st day of April, 2004,— (a ) in clause (c), after the word, figures and letters "section 44AF", the words, figures and letters "or section 44BB or section 44BBB" shall be inserted; (b ) in the first proviso, for the words, figures and let­ters "section 44BB or section 44BBA or section 44BBB", the word, figures and letters "section 44BBA" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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