# The Finance Act, 2017, Section 36: Amendment of section 80-IAC

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/36/

## Text

Amendment of section 80-IAC. 36. In section 80-IAC of the Income-tax Act [as inserted by section 42 of the Finance Act, 2016 (28 of 2016)], in sub-section (2), for the words "five years", the words "seven years" shall be substituted with effect from the 1st day of April, 2018.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.