# The Finance Act, 2007, Section 26: Amendment of section 80D

- Act: The Finance Act, 2007
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2007/section/26/

## Text

Amendment of section 80D. 26. In section 80D of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 2008,— (a ) for the words "paid by him by cheque", the words "paid by him by any mode of payment other than cash" shall be substituted; (b ) in clause (i), for the word "ten", the word "fifteen" shall be substituted; (c ) in clause (ii), for the word "ten", the word "fifteen" shall be substituted; (d ) in the proviso,— (i) for the word "ten", the word "fifteen" shall be substituted; (ii) for the word "fifteen", the word "twenty" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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