# The Finance Act, 2015, Section 32: Amendment of section 115UA

- Act: The Finance Act, 2015 (Act 20 of 2015)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2015/section/32/

## Text

Amendment of section 115UA. 32. In section 115UA of the Income-tax Act, in sub-section (3), after the words, brackets, figures and letters "in clause (23FC)", the words, brackets, figures and letters "or clause (23FCA)" shall be inserted with effect from the 1st day of April, 2016.

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