# The Finance Act, 2007, Section 19: Amendment of section 56

- Act: The Finance Act, 2007
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2007/section/19/

## Text

Amendment of section 56. 19. In section 56 of the Income-tax Act, in sub-section (2), in clause (v) , in the proviso, the following sub-clauses shall be deemed to have been inserted with effect from the 1st day of April, 2005, namely:— "(e ) from any local authority as defined in the Explanation  to clause (20)  of section 10; or (f ) from any fund or foundation or university or other educational institution or hospital or other medical institution or any trust or institution referred to in clause (23C)  of section 10; or (g ) from any trust or institution registered under section 12AA.". © Copyright. Taxmann Publications Pvt. Ltd.

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