# The Finance Act, 2012, Section 7: Amendment of section 32

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/7/

## Text

Amendment of section 32. 7. In section 32 of the Income-tax Act, in sub-section (1), in clause (iia), after the words "any article or thing", the words "or in the business of generation or generation and distribution of power" shall be inserted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.

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