# The Finance Act, 2014, Section 22: Amendment of section 54

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/22/

## Text

Amendment of section 54. 22. In section 54 of the Income-tax Act, in sub-section (1), for the words "constructed, a residential house", the words "constructed, one residential house in India" shall be substituted with effect from the 1st day of April, 2015. © Copyright. Taxmann Publications Pvt. Ltd.

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