# The Finance Act, 2004, Section 21: Amendment of section 88

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/21/

## Text

Amendment of section 88. 21. In section 88 of the Income-tax Act, in sub-section (2), in clause (xv), in sub-clause (c), after item ( 6), the following item shall be inserted with effect from the 1st day of April, 2005, namely:— "(6A) the assessee’s employer where such employer is an authority or a board or a corporation or any other body established or constituted under a Central or State Act, or". © Copyright. Taxmann Publications Pvt. Ltd.

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