# The Finance Act, 2014, Section 15: Amendment of section 43

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/15/

## Text

Amendment of section 43. 15. In section 43 of the Income-tax Act, in clause (5), in the proviso, in clause (e), for the words "recognised association", the words and figures "recognised association, which is chargeable to commodities transaction tax under Chapter VII of the Finance Act, 2013 (17 of 2013)" shall be substituted. © 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.