# The Finance Act, 2005, Section 20: Amendment of section 73

- Act: The Finance Act, 2005 (Act 18 of 2005)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2005/section/20/

## Text

Amendment of section 73. 20. In section 73 of the Income-tax Act, in sub-section (4), for the words "eight assessment years", the words "four assessment years" shall be substituted with effect from the 1st day of April, 2006. © Copyright. Taxmann Publications Pvt. Ltd.

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