# The Finance Act, 2004, Section 3: Amendment of section 2

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/3/

## Text

CHAPTER III DIRECT TAXES Income-tax Amendment of section 2. 3. In section 2 of the Income-tax Act, in clause (24), after sub-clause (xii), the following sub-clause shall be inserted with effect from the 1st day of April, 2005, namely :— "(xiii) any sum referred to in clause (v) of sub-section (2) of section 56;". © Copyright. Taxmann Publications Pvt. Ltd.

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