# The Finance Act, 2011, Section 5: Amendment of section 35

- Act: The Finance Act, 2011
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2011/section/5/

## Text

Amendment of section 35. 5. In section 35 of the Income-tax Act, in sub-section (2AA), in clause (a),  for the words "one and three-fourth", the word "two" shall be substituted with effect from the 1st day of April, 2012. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.