# The Finance Act, 2016, Section 115: Amendment of Fourth Schedule

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/115/

## Text

Amendment of Fourth Schedule. 115. In the Fourth Schedule to the Income-tax Act, in Part A, with effect from the 1st day of April, 2017, in rule 8,— (i) | in clause (iii), for the words "such other employer" occurring at the end, the words "such other employer; or" shall be substituted; (ii) | after clause (iii) and before the Explanation, the following clause shall be inserted, namely:— "(iv) | if the entire balance standing to the credit of the employee is transferred to his account under a pension scheme referred to in section 80CCD and notified by the Central Government.". ** | ** | **

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