# The Finance Act, 2009, Section 16: Amendment of section 40A

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/16/

## Text

Amendment of section 40A. 16. In section 40A of the Income-tax Act, in sub-section (3A), after the proviso, the following proviso shall be inserted with effect from the 1st day of October, 2009, namely :— ‘Provided further that in the case of payment made for plying, hiring or leasing goods carriages, the provisions of sub-sections (3) and (3A) shall have effect as if for the words "twenty thou­sand rupees", the words "thirty-five thousand rupees" had been substituted.’. © Copyright. Taxmann Publications Pvt. Ltd.

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