# The Finance Act, 2004, Section 8: Amendment of section 32

- Act: The Finance Act, 2004
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2004/section/8/

## Text

Amendment of section 32. 8. In section 32 of the Income-tax Act, in sub-section (1), in clause (iia), in the first proviso, in clause (B), for the words "twenty-five per cent", the words "ten per cent" shall be substituted with effect from the 1st day of April, 2005. © Copyright. Taxmann Publications Pvt. Ltd.

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