# The Finance Act, 2017, Section 14: Amendment of section 36

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/14/

## Text

Amendment of section 36. 14. In section 36 of the Income-tax Act, in sub-section (1), in clause (viia), in sub-clause (a), for the words "seven and one-half per cent", the words "eight and one-half per cent" shall be substituted with effect from the 1st day of April, 2018.

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