# The Finance Act, 2018, Section 144: Amendment of section 8A

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/144/

## Text

Amendment of section 8A 144. In the principal Act, in section 8A, in sub-section (1),— (a) | for the words "twenty thousand rupees", the words "twenty-five thousand rupees" shall be substituted; (b) | in the proviso, for the words "fifteen hundred rupees", the words "two thousand rupees" shall be substituted; (c) | after the proviso, the following sub-section shall be inserted, namely:— "(1A) The pension and additional pension to every person shall be increased after every five years commencing from 1st April, 2023 on the basis of Cost Inflation Index provided under clause (v) of Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961).".

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