# The Finance Act, 2016, Section 12: Amendment of section 28

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/12/

## Text

Amendment of section 28. 12. In section 28 of the Income-tax Act, in clause (va), with effect from the 1st day of April, 2017,— (A) | in sub-clause (a), after the words "any business", the words "or profession" shall be inserted; (B) | in the proviso, in clause (i), after the words "any business", the words "or profession" shall be inserted.

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