# The Finance Act, 2016, Section 10: Amendment of section 24

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/10/

## Text

Amendment of section 24. 10. In section 24 of the Income-tax Act, in clause (b), in the second proviso, for the words "three years", the words "five years" shall be substituted with effect from the 1st day of April, 2017.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.