# The Finance Act, 2003, Section 9: Amendment of section 10C

- Act: The Finance Act, 2003
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2003/section/9/

## Text

Amendment of section 10C. 9. In section 10C of the Income-tax Act, after sub-section (6) and before the Explanation, the following proviso shall be in­serted with effect from the 1st day of April, 2004, namely :— "Provided that no deduction under this section shall be allowed to any undertaking for the assessment year beginning on the 1st day of April, 2004 and subsequent years.". © Copyright. Taxmann Publications Pvt. Ltd.

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