# The Finance Act, 2013, Section 21: Amendment of section 87

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/21/

## Text

Amendment of section 87. 21. In section 87 of the Income-tax Act, with effect from the 1st day of April, 2014,— (i) | in sub-section (1), for the word and figures "sections 88", the word, figures and letter "sections 87A, 88" shall be substituted; (ii) | in sub-section (2), for the word and figures "section 88", the words, figures and letter "section 87A or section 88" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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