# The Finance Act, 2017, Section 27: Amendment of section 54EC

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/27/

## Text

Amendment of section 54EC. 27. In section 54EC of the Income-tax Act, in sub-section (3), in the Explanation, in clause (ba), for the words and figures "the Companies Act, 1956 (1 of 1956)" occurring at the end, the words and figures "the Companies Act, 1956; or any other bond notified by the Central Government in this behalf" shall be substituted with effect from the 1st day of April, 2018.

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