# The Finance Act, 2015, Section 26: Amendment of section 95

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/26/

## Text

Amendment of section 95. 26. Section 95 of the Income-tax Act shall be numbered as sub-section (1) thereof, and after sub-section (1) as so numbered and before the Explanation, the following sub-section shall be inserted, namely:— "(2) This Chapter shall apply in respect of any assessment year beginning on or after the 1st day of April, 2018.".

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