# The Finance Act, 2009, Section 11: Amendment of section 32

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/11/

## Text

Amendment of section 32. 11. In section 32 of the Income-tax Act, in sub-section (1), in Explanation 3, for the words ‘the expressions "assets" and "block of assets"’, the words ‘the expression "assets"’ shall be substi­tuted with effect from the 1st day of April, 2010. © Copyright. Taxmann Publications Pvt. Ltd.

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