# The Finance Act, 2017, Section 10: Amendment of section 12AA

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/10/

## Text

Amendment of section 12AA. 10. In section 12AA of the Income-tax Act, with effect from the 1st day of April, 2018,— (a) | in sub-section (1), after the word, brackets and letters "clause (aa)", the words, brackets and letters "or clause (ab)" shall be inserted; (b) | in sub-section (2), after the word, brackets and letters "clause (aa)", the words, brackets and letters "or clause (ab)" shall be inserted.

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