# The Finance Act, 2016, Section 23: Amendment of section 43B

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/23/

## Text

Amendment of section 43B. 23. In section 43B of the Income-tax Act, with effect from the 1st day of April, 2017,— (i) | in clause (f), for the word "employee" occurring at the end, the words "employee, or" shall be substituted; (ii) | after clause (f), the following clause shall be inserted, namely:— "(g) | any sum payable by the assessee to the Indian Railways for the use of railway assets,".

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