# The Finance Act, 2015, Section 25: Amendment of section 92BA

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/25/

## Text

Amendment of section 92BA. 25. In section 92BA of the Income-tax Act, for the words "five crore rupees" occurring at the end, the words "twenty crore rupees" shall be substituted with effect from the 1st day of April, 2016.

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