# The Finance Act, 2014, Section 19: Amendment of section 48

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/19/

## Text

Amendment of section 48. 19. In section 48 of the Income-tax Act, in the Explanation, in clause (v), for the words "Consumer Price Index for urban non-manual employees", the words and brackets "Consumer Price Index (Urban)" shall be substituted with effect from the 1st day of April, 2016. © Copyright. Taxmann Publications Pvt. Ltd.

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