# The Finance Act, 2012, Section 18: Amendment of section 54B

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/18/

## Text

Amendment of section 54B. 18. In section 54B of the Income-tax Act, in sub-section (1), for the words "the assessee or a parent of his", the words "the assessee being an individual or his parent, or a Hindu undivided family" shall be substituted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.

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