# The Finance Act, 2004, Section 20: Amendment of section 87

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/20/

## Text

Amendment of section 87. 20. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2005,— (a ) in sub-section (1), for the words, figures and letters "sections 88, 88A, 88B and 88C", the words, figures and letters "sections 88, 88A, 88B, 88C, 88D and 88E" shall be substituted; (b ) in sub-section (2), after the words, figures and letter "or section 88C", the words, figures and letters "or section 88D or section 88E" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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