# The Finance Act, 2016, Section 82: Amendment of section 194LBA

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/82/

## Text

Amendment of section 194LBA. 82. In section 194LBA of the Income-tax Act, with effect from the 1st day of June, 2016,— (i) | in sub-section (1), for the words, brackets, figures and letters "in clause (23FC)", the words, brackets, figures and letters "in sub-clause (a) of clause (23FC)" shall be substituted; (ii) | in sub-section (2), for the words, brackets, figures and letters "in clause (23FC)", the words, brackets, figures and letters "in sub-clause (a) of clause (23FC)" shall be substituted.

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