# The Finance Act, 2010, Section 6: Amendment of section 10AA

- Act: The Finance Act, 2010
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2010/section/6/

## Text

Amendment of section 10AA. 6. In section 10AA of the Income-tax Act, in sub-section (7), the following proviso shall be inserted, namely:— "Provided that the provisions of this sub-section [as amended by section 6 of the Finance (No. 2) Act, 2009 (33 of 2009)] shall have effect for the assessment year beginning on the 1st day of April, 2006 and subsequent assessment years." © Copyright. Taxmann Publications Pvt. Ltd.

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