# The Finance Act, 2016, Section 13: Amendment of section 32

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/13/

## Text

Amendment of section 32. 13. In section 32 of the Income-tax Act, in sub-section (1), in clause (iia), for the words "or in the business of generation or generation and distribution", the words "or in the business of generation, transmission or distribution" shall be substituted with effect from the 1st day of April, 2017.

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