# The Finance Act, 2012, Section 15: Amendment of section 47

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/15/

## Text

Amendment of section 47. 15. In section 47 of the Income-tax Act, in clause (vii), in sub-clause (a), for the words "amalgamated company, and", the words "amalgamated company except where the shareholder itself is the amalgamated company, and" shall be substituted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.

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